Cricket and Bollywood are the two national favorite pastimes. I am motivated to write about the sport I passionately continue to play and follow closely now. Cricket did teach me many aspects of life that apply in Internal Audit.
- Practice, practice and practice!!!
It is not magic that Lara, Sachin or Viv would be in such good positions to play a shot and convert even good balls into runs. It is all attributed to the hours and hours of practice that has enabled them to read the bowlers arm, gauge the speed of the delivery and the angle at which the ball is arriving. I learnt that as an Internal Auditor, I need to spend more time sharpening the saw so that it takes less time to cut the tree. Practice makes an Internal Auditor perfect. Every assignment is a practice which has led me in the direction of perfection….my journey is still on….it matters little to me now when I will reach, I am thoroughly enjoying the journey.
- I may not be in the playing eleven!!!
My team consists of players who are chosen depending upon on factors such as the strength & weakness of the opposition, one’s own ability & skill and the state of the pitch. My team has a combination of opening batters, one drop, middle order, all-rounders, wicket-keeper, fast bowlers, medium pacers and spinners. I could be among the top 6 batters but if the decision is to play only 5, I could get left out; I could be the best spinner but if the wicket is fast paced, I do not get a chance to play, and so on. I learnt that as an Internal Auditor, I may get the assignment/job or it could go to someone else. But I have to continue to be good and better at my skill-sets and do my best and wait for the next opportunity. As far as I go, either the opportunities have come or I have created them and that has worked for me. Apna time bhi aayega.
- Home advantage!!!
The national cricket team for long were known to be home tigers and did exceptionally well in Asian conditions but faltered when playing in swinging English conditions, or the fast-paced tracks at Perth and Sabina Park. However, things have changed now for the better. The recent wins overseas is a show case. Foreign teams are also now trained to do better than before in Asian conditions. We saw what New Zealand did to us in a recent Test Series. I learnt that as Internal Auditors, we need to adapt to the conditions in which we operate. We have handled India based assignments and done exemplary work for clients/businesses based abroad too. I love the way Indian Internal Auditors get invited to speak at International Conferences.
- Advantage of the toss!!!
In cricket, winning the toss is crucial to the outcome of the match and it is a matter of luck to get the favour of the coin. Depending upon the conditions, the toss winner puts the opposition in or chooses to bat first. Often in Test Cricket, the captain that wins the toss, chooses to bat first guided by the proved hypothesis that pitches tend to deteriorate over days and batting becomes more difficult as the spinners have a “field” day (pun intended). Batters also experience variable bounce that makes batting a nightmare. I learnt that while carrying out Internal Audit assignments, I am at times fortunate enough to have the first mover advantage – when I am called upon to assess Risks for a brand new business or to review an Enterprise-wide Risk Management System before implementation or use Audit tools for superior analysis – I need to seize these opportunities and play my best game. But, there will also be other times, when many things are not in my control. I have to make do with what is, and move on keeping a good strategy in mind. Winning a toss is not in my control, but playing my best game nevertheless is well within my reach.
- Googly & Doosra!!!
Googly is a type of deceptive delivery bowled by a right-arm leg spin bowler, achieved by bowling the ball as a conventional leg break, but spinning the ball further with the fingers just before it is released. It is also called a wrong ‘un. Muttiah Muralitharan was the best exponent of the googly and now it’s over to Rashid Khan. Doosra is a recent addition, first developed by Saqlain Mushtaq. Doosra is the delivery which goes with the arm. It means when an off spinner is bowling, the batter expects the delivery to be coming in but it goes straight with the arm and foxes the batter. If the batter does not pick the bowler’s arm, the chances are high of getting out. I have learnt during my Internal Audit assignments, that situations threw me lots of challenges but I made sure to study what’s coming at me and adapt my actions accordingly. I have always felt the need to do something different. We as Internal Auditors, meet difficult business owners and also experience challenges in getting data and information that are critical for the purpose of our work. But that does not stop us from completing assignments as required. Read the mind and body language of the people we connect with in the assignments, and we will be the best.
- No second chance!!!
As a batter, reputation does not count. A poor judgement, a mis-reading of the ball, a top-edge and you are a gonner, at least for this innings. A bowler can get away with a loose ball, a fielder with the ball going through his legs or a dropped catch but not the batter. He can make amends only in the next innings. Whether it is a Sachin or a tail-ender, if a rank bad ball is hit into the hands of the fielder, you are out. I learnt that I need to understand the role I am playing and I have to give it my best. As an Internal Auditor, reputation does not act in my favour. In fact, my reputation comes with higher and higher expectations and I need to be performing at my best all the time. Like the batter, I need to perform the best here and now. This philosophy has helped me sustain a continuous good performance.
- Judging a quick single!!!
This is where the team spirit comes in. While judging a run, the batter has not only to judge that (s)he will reach the other end, it is also important for him/her to judge that his/her partner will also reach the other end. Technically, if the ball is played to mid-on, the non-striker relies solely on the call of the striker and the run is taken. I learnt that while doing Internal Audit assignments, it is not just important about how well I perform, but it is the team effort that counts. This is what team spirit is all about. Take care of yourself but also take care of your team mates. You must reach your destination but along the way, the team also needs to reach with you. It is very important to collaborate with team members who bring different skill sets to the assignment.
- Walking!!!
What’s walking to do with cricket? Adam Gilchrist was one player who “walked” every time he knew he had edged. Walking is the act on part of the batter to walk back to the pavilion when (s)he knows (s)he has edged and the catch has been taken behind the wicket, irrespective of whether it has come to the notice of the umpire or of the opponents. These moral custodians can sleep easy, safe in the knowledge that they did the right thing and upheld the ‘Spirit of Cricket’. This has taught me one thing – a right is a right even if no one is doing it, a wrong is a wrong even if everyone is doing it. Integrity is important in life – it builds a great reputation. Integrity is one of the seven prized attributes for Highly Effective Internal Auditors.
- Judging a high catch!!!
Just think what goes on in the mind of the fielder when the ball is hit high and (s)he is on the boundary line with the background sound of the entire stadium rooting supporting for or against with all eyes on you – a million pair of eyes (including the television audience) and you have to perform. The fielder has to adjust the light (artificial or the sun) and the swerve of the ball due to the wind and not cross the boundary line. I learnt that when executing Internal Audit assignments, we have to be consistent in performance, I am continuously being watched and evaluated by my colleagues, my Business Owners, my Management, my Board, my profession and above all my conscience. I have to perform all the time and yet always remain within the “Boundary” (pun intended).
- Comradeship!!!
Don’t we see that when a buckle of the pad or the shoe lace gets untied, the opposition team member would help in getting it back to position. When a match is over, there is a warm shake of hands and a pat on the back between each of the umpires, the players and support staff. I learnt that in Internal Audit assignments, we must celebrate success with our own team mates, we must be cordial in our relationship with all those we come in contact during the course of the assignments and we must have the best relationship with the many stakeholders. We must create win-win situations all through.
- Communication!!!
When the batters are taking say two or three runs, there is always an instruction by the batter who is facing the direction in which the ball is hit when the two batters cross, whether there is an opportunity for the next run. At times, instructions are given whether it is an easy run or a cheeky one. This enables the other player to adjust the pace of run to conserve the stamina. Fielders also communicate loudly and clearly whose catch it is, when the ball is hit high and there is a possibility of more than one fielder getting close to taking the catch. I learnt that I have to give clear guidance to my team members and say the right thing and at the right time. I also have to receive the communication from others correctly as communication is not a one-way street. Non-verbal communication, at times, is as effective as verbal communication.
- Run on a mis-field!!!
We all have grown up hearing the oft-repeated coach instruction, “Never run on a mis-field”. Many batters have got run-out running on a mis-field when the fielder quickly re-coups and throws the ball and effects a run-out. I learnt that while doing an Internal Audit assignment and coming out with observations, I must not attempt to capitalize on another’s mistake and respect the ability of the other to quickly re-coup after the mistake. What is really necessary to unearth is why that mistake happened and suggest steps that will help that mistake from not happening again in the same place and also elsewhere across the organisation.
- Sledging!!!
The Australians have the track record of being the best sledgers in the world. The banter among the keeper and close-in fielders (they out-number the batter) can rattle the concentration of the best in the world resulting in needless errors of a disturbed mind. The Dravids and the Sachins have mastered the art of ignoring the banter. What I learnt is that while doing Internal Audit assignments, there will be such cross talk going on endlessly, but I must be so sure of my own ability and performance and should not get provoked.
- Keep the eyes on the ball!!!
One of the most basic tutorial lesson in batting and fielding is to keep the eyes on the ball till the last nano-second resulting in a better shot, a better “leave” and very importantly that the ball does not knock the batter. When a fielder takes his eyes off the ball to see on which end to throw, invariably there is a mis-fielding. That is why the other fielders always shout out to the fielder in action, as to which end he should throw the ball to. We have seen how Fakhar Zaman was run out on 193 after “fake fielding” by Quinton de Kock just because Zaman took his eyes of the ball. Pakistan then went on to lose the match. How important it is in Internal Audit assignments to keep the eyes on the objectives and focus (kill the outside noise) on it so hard that there are no distractions and nothing is taken for granted. Keep the end in mind, said Stephan Covey too.
- Sweet timing!!!
What a beautiful sound it makes, when the ball is hit from the middle of the bat and with perfect timing. If you see the bat of great batters, only the centre of the bat has ball marks. In Internal Audit assignments too, timing of what you do is as important as the doing. Timely closing of assignments and being well prepared for Stakeholders meetings are the take-aways. What you do must not only be timed perfectly but should also sound (pun intended) perfect.
- All-rounder!!!
What a beautiful word this is. Gary Sobers, Kapil Dev, Ian Botham and Ravi Shastri are few names we associate with all-rounders. Seeing them perform was a treat whether it was batting, bowling, fielding or even captaincy. They could get into the best of teams solely on their strength of batting or their bowling – so good were they. Why, only a couple of years ago, in an IPL match, it was Ravindra Jadeja v RCB – he batted, bowled and fielded as if he was the sole man on the field for CSK. It taught me while doing Internal Audit assignments, I must not only have good technical skills but also be a good communicator, a good writer, comfortable with technology, fraud risk assessment and above have a deep understanding of the business environment.
- Piercing the field!!!
I recently read an article where Ricky Ponting mentions that when he comes to bat, he does not see the 11 fielders on the ground, he only sees the gaps and hits right through them – no wonder he was such a prolific run-getter. As an Internal Audit professional, it taught me that I must understand the processes so well that when I see one, I must master what the gaps are and what is it that needs to be done to ensure that the gaps are filled in – the proverbial “what is” and “to be”.
- Bowling at good length or just short of it!!!
We all know at nets, how Glenn McGrath could consistently hit a coin kept on good length 99 times out of 100. He could bowl “in the zone” for long spells, which is what made him such a great bowler. This taught me consistency. One good Internal Audit assignment does not make a great Internal Auditor. It is not enough to have flashes of brilliance – consistent good work is the hallmark of sound Internal Auditors.
- Catch after multiple attempts!!!
We have seen some fielders taking catches after two or three juggles. At times, the fielder at the boundary line, pushes the ball into the hands of another fielder. The lesson I learnt is that the best attempt must be made to ensure the job on hand is completed and there are certain times when more than one attempt is needed. Take help of colleagues in the fraternity (extended teams) but find a way to complete the task.
- Making difficult catches look easy!!!
Jonty Rhodes is a person who lived by this sentence. When the ball was hit in the region where Jonty was fielding, mostly at point, the call by the batter was not a “No” but a “Jonty”. Batters could not take any chances with Jonty. While carrying out Internal Audit assignments, I learnt that there is no need to make a show of what I do but go about doing the work diligently to my satisfaction, however easy or difficult the tasks may be. That way, one commands the respect of the team, the businesses and also the profession.
- Over-throw!!!
These are extra runs given since the throw by a fielder to the wicket-keeper or at the bowler’s end was either wide or was not collected properly. But the extra runs are given not because of this, but because the other fielders have not backed up well. In an Internal Audit assignment, how important it is for us to anticipate what can go wrong and we must create a back-up plan for it. Our outcomes should not be all over the place and in case of any questions or doubts must be backed up with solid ground work.
- Bench strength!!!
We are aware of the bench strength that teams like Australia and West Indies had. We all saw this happen when the paternal leave taken by Virat Kohli in the memorable series versus Australia and how a certain Ajinkya Rahane led Indian team took cricket to a different level prompting Australian coach Justin Langer to say that if 11 players represent India out of the 1.4 billion people, then those must be really good. If any player did not play a match because of injury, then the player who replaced the player did so well in the match, that it was difficult for the original player to be in a position to get back into the team. We need to be fit and do good work that we become difficult to replace, but fitness is the key. Even in slow part of the season, or during temporary lulls, we need to stay sharp and ready to get into action at a moment’s notice.
- Bowling according to the field set!!!
This is so tactical – a real partnership between the bowler, the captain and the fielders and understanding the strength and weakness of the batter. There is so much expectation from the bowler that he bowls to his field, else there is easy pickings for the batter. Similarly in our Internal Audit assignments, we have to understand the target audience & the businesses and utilise the scarce resources sensibly and tactically.
- Night-watchman (to conclude the day’s play)!!!
Who has not heard of the night watchman who comes in late near the end of the day’s play in order to protect the established batter from coming to the crease and running the risk of getting out. We have seen the night-watchman getting out and then requiring the established batter to carry on the fight. We have also seen the night watchman going on to pile runs the following day. From an Internal Audit angle, I learnt that strategy is strategy and things could go wrong and at times the reality can be much better than what was envisaged. I have experienced how at the crucial final stages of an assignment, a particular team member stands up and gets counted which results in great work done. At times, I have been particularly impressed with the resilience of senior members of the team walking into assignments and leading a helping hand for client satisfaction. That is team spirit, my friends.
Internal Audit & Cricket are individually such vast subjects that any literature seems inadequate. During my playing days with Ravi Shastri and Sanjay Manjrekar, we used to joke that these two blokes would eat, sleep, think cricket all the time. My game was inadequate compared to the luminaries. I just substituted Cricket with Internal Audit– eat, sleep, think Internal Audit all the time. That’s the advice I would like to leave with my very dear young brigade of the profession – let your passion in the profession be so strong that the whole world will believe in the adage – the child is the father of man. I want to see more of the younger, tech-savvy Internal Auditors over-taking and taking over seamlessly from us “veterans”.
Vijay Merchant used to always say that a Cricketer must retire when people ask “Why” and not “Why Not”. Sunny Gavaskar and Sachin Tendulkar demonstrated this. I have taken this to heart and I have Retired from Active Internal Auditing, well before I am asked “WHY NOT”. Your love has always kept me going.
Value of Tan-sen is known only when there are many Kaan-sens around. Thanks everyone for just being there for me.
Signing off with a strong whiff of positivity – the whole world needs a big dose.
About the author:
Satish is a Chartered Accountant, Cost Accountant & Company Secretary, besides having a Graduation Degree in Commerce from Mumbai University. He is a senior professional with over 45 years of experience in Internal Audit, Risk Management, Forensic & Ethics functions in PSUs (Hindustan Petroleum) and private enterprises i.e. Onida, Lupin, Reliance Retail, L&T and Aditya Birla Group. He has also worked with the Government of India (Ministry of Petroleum) on deputation with the Oil Coordination Committee (OCC).
At L&T, he headed the Corporate Audit Services for the entire L&T Group (excluding the Financial Services Entity) and reporting to the Chairman Mr. A. M. Naik and subsequently to Mr. S. N. Subrahmanyan. At the Aditya Birla Group, he was heading the Corporate Management Audit reporting to Mr. Kumar Mangalam Birla.
He is an eloquent speaker and speaks at Conferences both Nationally & Internationally. His association with Professional Bodies includes The Institute of Internal Auditors, The Institute of Chartered Accountants of India, The Bombay Chartered Accountants Society and The Association of Certified Fraud Examiners. He took voluntary retirement in April 2021. He is currently writing two books, into playing sports, active voluntary mentoring, teaching under-privileged children, working in villages & travelling.
He serves as the Chairman of the Audit Committee on the Boards of Indoco Remedies Limited, Kataline Limited & Paramount Specialty Forgings Limited.