I think A CFO who starts their career in a non-audit background might have a disadvantage if they don’t understand the process involved, or they don’t recognize the limitation they might have in being audit prepared. What does that mean? They might be a wonderful finance professional, but they might need a really strong controller who is going to push back on them to help with the closed process and audit readiness.
Whereas someone like myself who does have that audit background may not need to get the rigor from a colleague, but instead can create the rigor themselves.
