I just finished a nifty little book by C. McNair Wilson titled Hatch! Brainstorming Secrets of a Theme Park Designer.
(Age dims the memory – and mine didn't start out that bright. If I repeat myself with a recommendation, I apologize. But, I recommend you get this book.)
The book focuses on brainstorming and idea generation. But the last chapter contains what may be one of the more profound things I've seen in a long time. In a section titled "Two Words to Change Your World" are these two words: "Assume Brilliance."
Believe in every individual's ability to succeed. No matter who you are working with, apply the concept of "innocent until proven guilty".
Which leads to this challenge for every audit professional – approach all engagements/situations/interactions with that mindset.
Working with a direct report? Assume brilliance. Working with your boss? Assume brilliance. Working with your peers? Assume brilliance. Working with an auditee or manager or CEO or mail room clerk or anyone within the organization? Assume brilliance.
Looking for failure will lead you to failure. When you assume brilliance, you are much more likely to discover brilliance. (And build just a little trust along the way.)