The Out of Office is finally on.
Four days. No pings. No review notes.
It’s the Easter long weekend, which usually means two things: A chance to finally disconnect. And the inevitable reality of spring cleaning.
You’re clearing out the house, and eventually, you hit the junk drawer. You know the one. Second drawer down in the kitchen. It has a charger for a phone you haven’t owned since 2018. Three loose batteries (probably dead). A takeout menu for a place that closed three years ago.
Why do we keep it all? “Just in case.”
On Tuesday morning, the long weekend quiet will end, and you’re going to sit back down at your desk. You’re going to open a prior year audit file. And your professional muscle memory will kick in.
You’ll see a 15-tab reconciliation. You'll embark on a spreadsheet Easter egg hunt, searching for where the original data actually came from. You will resurrect a convoluted, multi-step test for a balance that isn’t even material anymore.
And you’ll roll it forward. Why? “Just in case.”
This is the SALY trap (Same As Last Year).
It’s a completely natural trap to fall into. When the pressure is high and the hours are long, sticking to what we know simply feels safe. We treat the prior-year file like a comfort blanket because we care deeply about getting things right, and nobody wants to be the one who removes a procedure a manager signed off on three years ago.
But SALY isn't a safety net. It’s just a mental junk drawer.
Holding onto old, broken procedures doesn’t make your audit safer. It just makes your Tuesday harder. It buries the actual risks under a pile of irrelevant noise.
In March, we talked about stripping the audit back to its core purpose. In April, we are going to talk about why letting go of the noise is so incredibly hard.
But for now? Don't think about the file.
This weekend, enjoy the break. Eat the chocolate. Step away from the screens. Unplug completely and let your mind actually reset.
But when you log back in on Tuesday, and you open that prior year file... do yourself a favour before you blindly hit "roll forward."
Look at the procedure. Ask yourself if it actually gives you clarity, or if you're just hoarding an old cable.
Empty the drawer.
Have a wonderful, restful Easter weekend.
Christiaan
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