跟客戶彭維做測試，客戶的內控主管跟客戶的審計顧問也在場，再加上我的組員，我們一共四個審計人員擠在彭維的小小辦公室，這時彭維的同事沒敲門衝了進來，看見我們四個人圍著彭維，嚇了一跳。他定過神來，笑問：「How many auditors does it take to change a light bulb?」
內控主管乾笑兩笑：「Haha……」
我：「It doesn’t matter, auditors cannot change any light bulbs, we can only make sure others change light bulbs in a controlled manner, but I can help after work if you really have such need… 」
