Minds Built to Critique

Did I ever tell you about the time I thwarted a gang of armed robbers? These punks were responsible for a string of robberies and stabbings, executed over an 18-month period in one #Boston neighborhood. Being in the right time at the right place, and observing subtle oddities in the behavior of the actors, led me to resolve a threat where #investigators had long failed to do so. The resulting arrests were cause for my team members to receive special commendations from Mayor Menino - the first in the department’s history. How about the time I noticed that plaintiffs' theories of harm in a commercial dispute were misaligned with the economic realities of what actually happened? My 'outsider' perspective, and critical thinking, allowed plaintiffs' counsel to modify their #claims and increase their damage assessment by tens of millions of dollars. Or, that time when I identified issues in the GSA Office of the Inspector General's assessment of alleged price discrepancies under a large government contract, when the company's employees couldn't properly explain the observed variances? Identification of the issues, and proper quantification of them, helped my client avoid improper reimbursement of tens of millions of dollars in alleged overages.

These results were not merely accidental. I believe they resulted because I have a uniquely critical and investigative mind. Further I have been trained during my career to have a proper amount of professional skepticism. Most internal employees don't have these traits; nor would you want them to. In fact, within most businesses, employees are discouraged from skepticism. Optimism and trust are valued. Though auditors are expected to have it, the Public Company Accounting Oversight Board (#PCAOB) has repeatedly found it lacking and has emphasized its importance. This is a contributing factor as to why, as the ACFE Report to the Nations notes, auditors don't often discover fraud. Without objective critical assessment, your organization may be exposed to unanticipated and undetected risk. Some minds are built particularly well for critical analysis, challenging commonly held beliefs, observing differences and evaluating risks. In each of the above circumstances, other talented and qualified people observed the same facts I did. They were each aware of the challenges faced and were tasked with identifying the causes and formulating a solution. Yet, they didn't arrive at the same conclusions I arrived at. They didn't notice what I noticed. There are conscious and subconscious barriers to becoming a "First-Class Noticer". This can be especially true within an organization focused, primarily, upon some purpose other than detecting risks. Harvard professor Max Bazerman notes that because managers want to assume the best of their employees, fostering a culture of trust within the organization, they become motivated to create a blind spot to not notice unethical behavior, or choose to explain it away. Receiving an objective opinion from a critical outside observer - such as a #forensic #accountant is one recommended way of avoiding blind spots within your organization. Forensic accountants worth their salt are wired with an investigative mindset and leverage their professional skepticism to identify out of the ordinary circumstances insiders don't observe, or observe yet conclude are ordinary. We can’t turn it off. It is who we are. It makes us excellent observers, it makes us invaluable critics, and personally, it makes watching #RealCrime movies or television shows, with me, very annoying for my wife... If you are concerned with whether you, and your team, have the right mindset to evaluate the risks within your company, or you need someone to bring well-honed critical thinking skills to solve a suspected problem, or require an expert to rebut damages alleged in litigation, contact Objective Experts, Inc. We have the minds for that.