Currently reading Range by David Epstein. A timely reminder for internal auditors.
Epstein argues that deep specialization often narrows the solution space. Complex problems, the kind that live in grey areas rather than checklists, are frequently solved by people coming from outside the immediate field.
That resonates with how our profession is often assessed.
I regularly get asked: “Have you performed this specific audit before?”
Perhaps the more interesting question is: “Have you not done it before?”
Because not having audited something before can mean fewer assumptions, less attachment to legacy approaches, and more curiosity about what might be hidden one layer deeper.
Over-specialisation can start to resemble a Russian matryoshka doll: each layer familiar, each step inward smaller, tighter, and more predictable. Useful, but limiting.
Internal audit is not about repeating known routines. It’s about sense-making in complexity, connecting dots across domains, and seeing patterns others miss.
Range, not just depth, is a feature, not a bug.
