As I was visiting with a customer and watching a hospitality employee walk us through the steps of a blind wine tasting, it occurred to me that there are some similarities between the tasting process and how we work as auditors.

1. You apply the smell test

Wine Tasting – you sniff the wine in the glass, and inhale the aroma. The smell influences the taste of the wine.

Audit – you apply the “smell test” to transactions to see if the substance …