Auditing [predicated on the indirect assessment
model] is easy because it is 20/20 hindsight
all the time. Everybody else has done
the work and all you do is come along and
criticize. It is easy to be an art critic, but it
is hard to paint. And an auditor is an art
critic by definition, since accounting is an
art form. Auditors are critics. So that is a
lot easier than the doing. The management
is doing the doing, if you like, selecting
the measures. We are coming along and critiquing
them so we are not stressed in terms
of needing to understand [for example] the
Department of Transportation systems.
(Office auditor, January 1998)