The year was 2003. Summer in Japan. There’s this theme park, famous for a rollercoaster that twisted into the clouds. The kind of ride people queued hours for, hearts pounding, eager to say they survived it.
On that day, everything looked normal. Families in line. Operators ticking boxes on their checklists. Harnesses locking with that reassuring click.
The first carriage left the platform to applause.
Halfway through the loop… silence.
Then a different kind of scream.
Not the thrill kind. The kind that stops a park cold.
The ride derailed mid-air.
Miraculously, no one died. But what happened next is what stuck with me.
Investigators arrived. Picked apart every inch of track. Read every logbook, every checklist, every note.
No sabotage. No catastrophic failure. On paper, everything was “fine.”
Except for one thing:
A single bolt. Missing.
Two centimeters of metal. Loosened over years of vibration, overlooked in inspections. The checklists were there. Stamped, signed but vague. No detail. No proof it was ever checked.
The ride closed. Headlines erupted. Reputations unraveled overnight.
Because auditing? It’s not so different.
You spend months building, testing, documenting the loops and tracks of financial reporting. And when the ride runs? It feels smooth. Predictable. Routine.
Until something small, a Tickmark, a vague conclusion, a “see above” shakes loose.
And suddenly, the regulators are here.
Peering through every workpaper, every template, every step.
Not asking, “Did you do the work?”
But, “Show me how you know.”
And just like that rollercoaster, it’s rarely the big, obvious flaws that undo a team.
It’s the quiet gaps. The missing bolt no one thought to check twice.
The firms that survive this heightened scrutiny?
They aren’t scrambling to rebuild their tracks when the inspectors arrive.
They’re building clarity into every turn, every loop, every bolt from the start.
Quietly. Consistently.
So when the spotlight swings their way, the proof is already there.
Until next time,
Christiaan
.png)
.png)
.png)
.png)
.png)
.png)
.png)
.png)
Enhance your Excel with this powerful add-on, designed to make your audit work faster and more efficient.
Inspiration not perspiration with tips and insights to audit smarter, straight to your inbox.
You can unsubscribe at any time. We respect your information and won’t share your data with any 3rd parties. Learn more about our privacy policy.
.svg)
.png)
