I hate to be this way but, let's face it, we auditors often take things a little too literally. For example, here is what I am afraid would happen if most auditors were let loose to perform an audit over the songs of Disney.
In our opinion, the control framework over the Disney song catalog is significantly ineffective. The songs contain an extraordinary number of unsupported and misleading statements. The risks related to these statements is greatly increased because of a complete and utter lack of disclaimers, warnings, and other waivers of duty, obligation, liability, or culpability. Following are some of the most egregious examples we have identified.
When You Wish Upon a Star
This statement may inadvertently hold the organization responsible in the event any dreams wished upon stars do not come true.
Let It Go
Additional warnings are required to ensure that whatever is let go does not result in damage to any and all individuals who may be in positions which are subordinate to the position of the object which is being let go.
Whistle While You Work
The implementation of such behavior can result in dangerously distracted workplaces, particularly for those employed in the library arts, courtroom settings, or the funeral services industry.
Colors of the Wind
The organization faces an increased reputation risk when it becomes evident that anyone who writes a song about the "Colors of the Wind" may be involved with reality-altering drugs.
Some Day My Prince Will Come
The definition of prince is vague and subject to various and sundry interpretations. Therefore, no guarantee should be made that any individual who arrives with the claim of being a prince will actually have a royal title; will have clothes, appearance, or a demeanor that is anything above average; or will have the ability to carry any "princess" away from her current situation.
You Can Fly! You Can Fly! You Can Fly!
The descriptions related to how flight can be achieved are inadequate. "Thinking of wonderful things" is insufficient for actual flight. (This portion of the report is dedicated to the memory of intern Floyd B. Barascale whose courage and fortitude in ensuring full and complete tests over this area will always stand as a model of internal audit professionalism.)
It's a Small World
While we find no issues with the actual content and intent of this song, the organization is exposed to an inordinate amount of risk, up to and including potential class-action suits, as a result of the many individuals who will be willing to take any and all necessary steps to flense this particular earworm from their minds.
A Spoonful of Sugar
The risk of malicious lawsuits is increased when the organization advocates the taking of any medicines that have been enhanced with even one spoonful of sugar because of the resulting potential for contributions to obesity, tooth decay, diabetes, hyperactivity, heart disease, cellular aging, gout, cognitive decline, acne, increased depression, and not feeling particularly supercalifragilisticexpialidocious.
Pink Elephants on Parade
Seriously? A song about pink elephants? Further the auditors sayeth not.
(A quick personal note. I have met auditors from the Disney Corp. And not a single one of them would ever be caught in this trap.)
What other findings might you expect based on the content of some of Disney's most famous songs?