accept what you can't change, change what you can't accept
So from time to time it's worth taking stock about the issues which are perplexing us and asking ourselves whether or not we can actually make any changes. If not then an acceptance of the reality might reduce the worry factor.
In audit terms it is important to look at the issues which you can influence and those which you cannot. I always stress the importance of using 'lack of management commitment' as a last resort when raising NCR's - if there truly is a lack of commitment it's a hard one to change. There are likely, however, to be a myriad of other issues which can be changed - things which are unacceptable but which can be brought to acceptability or compliance through attention.
The words which started this blo