Blogger, speaker, and author considered by some a thought leader on internal audit, risk, governance, and GRC.

San Jose, CA
Joined April 2009
Can an internal auditor be trusted? In today's post, I ask practitioners to consider this question from their clients' perspective. Is being our trusted advisors just self-promotional or real? Ae they really invested in our success? normanmarks.wordpress.com/20… via @normanmarks
121
Norman Marks retweeted
Replying to @normanmarks
If risk only says no, growth routes around it. The useful test is whether risk helps leaders choose which uncertainties to take, and which to refuse.
1
1
31
Norman Marks retweeted
US to other countries: Don't buy Russian fuel, or face the consequences!🚫 US to itself: I'll get some anyway ...🤡
55
577
52
1,976
101,385
Norman Marks retweeted
The true Dance of Dragons
9
71
4
639
63,785
We are all in Palestine
78
2,443
67
18,873
936,230
Norman Marks retweeted
I am a member of the Norwegian Nobel Committee. There are five of us. Five people, appointed by a parliament most of the planet could not find on a map, who decide, once a year, which human being the world has agreed to call good. I know. I know. I think about it on the tram. We meet in a building on Henrik Ibsens gate, a street named after a man who wrote almost exclusively about people discovering they are frauds, which nobody on the committee finds funny except me. There is a room with a long table and the portraits of the dead laureates looking down, Mandela, the Dalai Lama, a great many earnest men in spectacles, and one portrait we do not discuss, which is Kissinger, 1973, awarded while the bombs were still falling, after which two of our predecessors resigned and the satirist Tom Lehrer said political satire was now obsolete. We keep him on the wall. A reminder. Every family has the uncle. It is October in Oslo, which means the sun gives up around four in the afternoon like a civil servant, and it rains the particular Norwegian rain that isn’t quite falling, just hanging there, judging you. I arrive with wet shoes. I always arrive with wet shoes. There is coffee, because this is Norway and there is always coffee, we drink more of it per person than almost anyone alive, and someone’s wife has sent kanelboller, the cinnamon buns, and we sit, five Norwegians, damp, caffeinated, sugared, and we decide the moral standing of the entire species. Let me tell you how it actually works, because the world imagines a cathedral and it is, I promise you, a book club with a mandate. 287 nominations this year. 208 people, 79 organizations. Anyone can nominate, that’s the secret nobody understands: a professor, a parliamentarian, a former laureate, so the “nominee” list is meaningless, it’s a suggestion box, and every autumn some congressman nominates his own golden retriever and the press writes “SHORTLISTED.” Nobody is shortlisted. There is no short list the public ever sees. There is us, and the coffee, and the rain, and the portraits, and a Norwegian stubbornness that is older than the prize itself. We read reports. The institute’s advisers write them, thick dull documents, and we argue. Our chairman told the BBC once that in the final meeting “there is a high temperature.” High temperature, for a Norwegian, means someone slightly raised an eyebrow and then apologized for it. We don’t do high temperature. We do a long silence, and then Kristin says “well,” and everyone knows exactly what “well” meant, and it’s settled. That’s our shouting. “Well.” You’d have to be raised here to hear the violence in it. Now. This year. I will not say the name, because we never say the name, but you know the name. A certain head of state wanted this prize the way a child wants a thing in a shop window, which is to say loudly, and in public, and with the full belief that wanting it was itself the argument. He said he deserved it. He said he’d ended eight wars, a number that grew most times he said it, like a fish. He had other heads of state phone us. Israel’s prime minister posted it on the internet, “Give him the Nobel.” The leaders of Cambodia and Pakistan announced they’d nominated him, as though announcing it were part of it, as though we tally mentions. A man flew around the globe collecting endorsements for a Norwegian committee the way you’d collect signatures for a petition to the council about a noisy dog. And here, uff da, is the detail I treasure, the one that makes me smile into my coffee. The nomination deadline is the 31st of January. He took office on the 20th. So for all the phone calls, all the posts, all the gilded lobbying, the only nominations that could possibly count for this year’s prize were filed in the first eleven days of his term, before he had, by his own arithmetic, ended a single one of the eight wars. He campaigned all year for a prize whose window had shut while he was still hanging up his coat. We didn’t have to reject him. The calendar did. We just watched. Norwegians are very good at watching. We have long winters. People think we sit there weighing his deeds. We don’t. That’s the thing I can’t make the world understand. We’re not grading his homework. We don’t owe anyone the prize for a ceasefire, however real, however loud the announcement. “He made peace” is not a sentence that ends in a medal, the way he believes it does, the way he believes every good thing ends in his name on it. The will of a dead Swede says the prize goes to whoever did the most for fraternity between nations. A dead Swede, I should add, who made his entire fortune inventing dynamite and selling arms, and spent his last years horrified at his own obituary, which called him a merchant of death, and so bought his way to immortality as a man of peace. The whole prize is one guilty arms dealer’s attempt to launder his name. We are, all of us, administering a dead man’s public relations. I find this clarifying. It keeps me humble. It should keep everyone humble, and it keeps, by my count, no one humble at all. So who did we give it to? An eighty-five-year-old woman. A judge. Born in Durban, under apartheid, granddaughter of a Tamil man who came to South Africa as indentured labor, a bus driver’s daughter from the poor Indian quarter, who became the first non-white woman to run a law practice in her province, who defended Mandela’s people when defending them was dangerous, who sat on the Rwanda tribunal and the court at the Hague, and who, at eighty-five, is right now a judge weighing whether a genocide is a genocide. When we told the world, our chairman said the rule of law “underpins the system we have set up to ensure peace,” and that “peace requires justice.” She wasn’t even in Oslo. She was in Nuremberg. In courtroom 600. The actual room where they tried the Nazis. You cannot stage that. God staged that, and God, it turns out, is a better satirist than any of us. She did not phone us. She did not post. No prime minister demanded it for her on the internet. She had, as far as our deliberations are concerned, the one qualification the loud man could never manufacture, which is that she wanted the work and not the medal. The medal finds those people. It flees the ones who chase it. This is not a rule we wrote. It’s just the only pattern the hundred-odd years of our mistakes has ever shown. The reaction from across the ocean was immediate. His spokesman posted that we “place politics over peace.” Ja. Perhaps. We’re five damp pensioners in a rainy city; of course it’s political, it was always political, it was political when we gave it to a sitting American president nine months into his first term for the promise of things he had not yet done, and we have been quietly embarrassed about that one for fifteen years, so believe me, we had a particular reason this year to prefer a woman with fifty years of verdicts behind her over a man with eight wars in front of him and a deadline already behind him. Here is what he will never understand, the thing I’d tell him on the tram if he ever took one. We are the one prize he cannot buy, cannot post his way to, cannot have a friendly dictator phone in for him. Not because we’re incorruptible, nei, we’re as vain and wrong and human as the portraits on our wall. But because the entire point of the thing, the only power a small cold country’s book club has ever held, is that it goes to the person not performing the wanting. The moment you demand it, you’ve proven you don’t understand what it’s for, and proving that is itself the disqualification. He ran the most expensive campaign in the history of the prize and the campaign was the reason. He was never losing to Navi Pillay. He was losing to the concept. It’s dark now. Four o’clock dark. The buns are gone. Kristin said “well” an hour ago and we all went home. I’m on the tram with my wet shoes, and somewhere across the water a very powerful man is explaining to a camera that the prize is rigged, that we’re corrupt, that he’ll win it next year, and he genuinely might, we’re only five idiots and we’ve been wrong before, Kissinger is still on the wall. But not this year. This year an old woman in Nuremberg, in the room where the law once stared down the exact kind of man who thinks wanting a thing loudly enough should make it his, got a phone call she didn’t ask for. That’s the job. We don’t reward the man who ends the war and announces it. We reward the woman who spent fifty years deciding what a war was. He’ll never see the difference. That’s rather the whole point of him. Takk for i dag. I have to change trams.
2,192
10,563
2,213
44,730
5,198,216
Norman Marks retweeted
Midterm election season culminates on one important Election Day. But in many states, voting is already underway. For the local officials who run elections, the work started even earlier. @ElizLanders reports.
2
9
31
6,645
Norman Marks retweeted
Israel is marking the third anniversary of one of its darkest days in history. On Oct. 7, 2023, Hamas terrorists stormed Israeli communities, killing 1,200 people and kidnapping 251 more. @nickschifrin reports on one survivor and his determination to create a new generation of Israeli leadership. Warning: This story includes disturbing images.
3
4
1
5
5,610
Norman Marks retweeted
We all know that some auditors become trusted advisors while others remain box-checkers. The question is why? It's not because of their technical skills. They aren't lacking, and advisors are still the subject matter expert. Where many advisors fail is in understanding the Lines of Accountability and where *real* business value gets created. Most professionals think assurance is a Third Line activity, but it's not. Smart GRC professionals know EVERY line provides assurance in different ways: ➡️ First Line owns and manages daily performance, risk, and compliance ➡️ Second Line establishes frameworks and provides oversight ➡️ Third Line delivers independent evaluation ➡️ Integration across all lines creates sustainable confidence 🔗 Learn about integrated GRC to stop thinking in siloes: lnkd.in/eihTkBCs
1
2
201
The World is Changing: AI For Creativity By Jeffrey Katzenberg A few months ago, I sat in my office in Silicon Valley and watched as a tech founder showed me something extraordinary. On the screen was a fully realized, beautifully lit, well-composed animated scene. It was stunning and it made me feel exactly what I felt in 1986 watching Luxo Jr. That was the first time I watched a computer-animated 3D character take a breath and seem, against all reason, to have life. It left me in awe. Later that day, I received a text from an artist I've known for thirty years, 350 miles to the south, in the city where I spent most of my career. After seeing a similar video, she texted: "Is this the end of us?" My answer was, "Certainly not.” I have spent the better part of the last decade in Silicon Valley, but the heart of my career has been in Hollywood. Being deeply connected to both worlds means I have deep loyalties to each and a responsibility to speak honestly to both. In 2023, I said that these new AI tools would cut the time and cost of producing world-class animation by as much as ninety percent within three years. Some colleagues were alarmed, many were furious. There is growing fear and resistance surrounding AI within the creative community. I deeply understand it, because I've spent countless hours walking through animation studios watching gifted artists bent over their desks, rebuilding a single second of film for the tenth time because the ninth version wasn't quite right. I've sat in screening rooms where four years of people's labor played out in minutes, and I knew the name of every person that had spent countless hours bringing those images to life. The creative process is a calling, there's really no other way to describe it. From the outside some see resistance. From the inside, it is love. People do not fight this hard for things they don't care about. The pushback coming out of Hollywood represents the collective effort of people who are deeply passionate about their craft. Is History Repeating Itself? The history here is more complicated than either side may realize. In 1906, the most famous composer in America, John Philip Sousa, published an essay titled “The Menace of Mechanical Music." He warned that the phonograph would become "a substitute for human skill, intelligence and soul." Sousa's fight was not really about the machine, it was about money. The machines were playing his compositions, and the men who built them weren't paying him a cent. His campaign helped create the Copyright Act of 1909. He did not stop the technology. He changed the terms under which it could use his work. A hundred years ago, sound came to the movies. We remember it now as a miracle, and it was. What we forget is who paid for it. Before sound, tens of thousands of musicians made their living in the orchestra pits of movie houses, scoring every film live, every night, in towns all over the world. When the soundtrack arrived, the work of one composer and one orchestra was recorded for a film that went into thousands of theaters. The union fought back with everything it had, taking out newspaper ads across the country warning against the menace of "canned music," one of them showing a mechanical man tearing the strings out of a harp while an angel wept. They were not fools, and they were not Luddites. They were right. Those pit jobs did not come back. And yet (this is the part we have to be brave enough to admit), sound gave us the movie musical, the modern score, sfx, sound design, audio engineering, and an art form vastly larger than the one it disrupted. And it helped keep Hollywood in the forefront of world entertainment for the rest of the century and into the next. The loss was real. And yet the art form expanded. This is a story that has been told over and over again. To resist technology is to risk irrelevance. Just look at Kodak or Blockbuster. To embrace technology is to open doors of new possibility. Just consider Apple and Netflix. What I Learned From Walt Disney In the mid-1980s, I was tapped to lead Disney's animation division at a moment when the studio was at an inflection point. Animation wasn't just another business unit. It was the soul of the company, a medium revered because of Walt's genius and his passion. But the production system was cumbersome and unforgiving. A single movie was 125,000 individual hand-drawn and painted cels, photographed one frame at a time. Every revision carried a cost measured in months. These degrees of difficulty shaped the kinds of stories we could tell. We found our way forward in an unexpected place: Walt himself. The Disney archives held astonishing recordings of Walt explaining his creative process. His own writings. His notes and storyboards. Work product captured at every stage of his process. This was truly a gift. Listening, reading, sitting with the work itself, we heard him talk about character, about emotion, about how an audience feels when a character truly comes alive. He talked about making bold choices and refining a scene until it genuinely moved people. We didn't hear a word about pencils or paintbrushes. In fact, Walt was famous for being a technologist, forever hunting for state-of-the-art tools, often inventing them himself to achieve the images he saw in his head. But he never defined animation by the tools. He defined it by whether the audience believed the character. His principles were timeless. The tools were not. That realization changed everything. We co-developed the Computer Animation Production System (CAPS) with a young Northern California company called Pixar, replacing hand-painted cels with CGI. In The Little Mermaid, the final scene shimmered with a dimensionality and light that the old process simply couldn't achieve. In Beauty and the Beast, the ballroom sequence moved with a cinematic sweep that placed the audience inside the emotion of the moment. In Aladdin, the Cave of Wonders felt vast and alive, and the Magic Carpet became an intricate, compelling character all its own. In The Lion King, the stampede carried a scale and intensity that raised the emotional stakes beyond anything we'd done before. Technology didn't diminish the craft, it expanded the canvas. It gave artists more room to create. A decade later, the canvas expanded again. When Disney released Pixar's Toy Story, it wasn't simply a technical milestone. It was proof that a fully computer-animated film could carry real emotional weight, that it could make audiences laugh, cry, and believe. At DreamWorks, we made the difficult decision to sunset hand-drawn animation and become a fully computer-animated studio. It was the right thing to do, but it was not without pain. It cost talented people their place in an industry where they had worked their whole lives. Some made the leap to the new tools and did the finest work of their careers. Some never did. Tools are never the point. The instruments change with every generation. What endures is taste and imagination. The magical ability to make an audience feel. One of the greatest storytellers of our generation, George Lucas, succinctly captured the eternal essence of this issue: “It’s not the how, it’s the why.” A Distinction With a Difference I asked one of the leading AI models a question that has been challenging me for months. What is the difference between reasoning and creating? Its answer changed how I think about almost everything happening in this industry. It said . . . Reasoning and creating are two distinct cognitive modes, though they also work together. Reasoning is fundamentally evaluative and analytical. It operates on what already exists: facts, premises, evidence. It moves toward a conclusion that was in a sense already implied by the input. Reasoning is constrained by logic and truth. Its goal is to arrive somewhere correct, not to invent somewhere new. Creating is fundamentally generative. It produces something that didn't exist before. And crucially, there's no single right answer waiting to be found. A blank page has infinite valid responses. Creation involves choices that can't be fully justified by logic alone. Taste, intuition and vision fill the gap where deduction runs out. Reasoning is what Silicon Valley has been perfecting. Creating is what Hollywood has been practicing for more than a century. AI today operates almost entirely on the reasoning side of the line. It can deduce, evaluate, optimize, and pattern-match brilliantly. And while it can create, there is a real distinction to being creative. What it doesn’t yet have is those things that make us human: empathy, devotion, serendipity, the kind of creativity that comes from a person trying to say something only they could say. When the bot generates a piece of art, it is not trying to communicate anything. It is statistics, not soul; it is emulating things that have been done. By contrast, human creativity isn’t about repeating patterns of zeros and ones; it is about doing something new. One day, AI may close this gap. Three years ago, the leaders building AI would have called what they are achieving today, improbable, if not impossible. Impossible is no longer improbable. Today, the line between reasoning and creating is real. Even the leading technologists acknowledge we are not there yet. There is no scientific path to crossing this divide that anyone in the field can articulate today. Understanding that gap is where we will find common ground. A Path Forward In 2016, I closed one chapter in Hollywood with the sale of DreamWorks and opened another in Northern California, co-founding WndrCo. We’ve backed more than 50 founders building the next generation of technology and watched how breakthroughs in Silicon Valley emerge, first as experiments, then as platforms, and finally as infrastructure that reshapes entire industries. It's worth remembering that the last great revolution in animation also came from the north. Pixar was a Northern California company, forged not in the conventions of the Hollywood studio system, but in the technological breakthroughs of Silicon Valley. I've spent years on both sides of this bridge. For sure, I don’t have all the answers (take Quibi, for one!). But, from my past and present vantage points of my long career, here is what I see . . . Brilliant people in Northern California building this technology have made something extraordinary. They have earned the right for the rest of us to be, if not believers, at least optimistic that what comes next will be remarkable. But they have not made an artist. The tools are powerful, but they are not what makes a story matter. That knowledge lives 350 miles to the south, inside people whose life's work has informed the very models you are building. The right path forward includes them by design, with credit, with consent, and with compensation. Build this with the storytellers. Not on top of them. Taste is not something that can be synthesized, it is uniquely human. At the same time, Hollywood needs to accept that AI is not going away. The energy they are spending trying to make it disappear is energy they are not spending deciding the terms on which it will exist. And the terms are everything. The north needs something from it that they cannot build and cannot buy: creativity. The kind that takes a blank page and conjures a single right answer where there was none and has held audiences for a century. Without it, the most powerful reasoning engine ever invented will still be missing the only thing that makes a story worth telling. The artists who learn to wield these new instruments will do things the engineers never dreamed of. They always have. Edison invented the motion picture but made terrible movies. It took Chaplin, Lloyd, Keaton and so many others to make movies emotional. Now, the canvas is about to expand yet again. We should decide now that we intend to paint on it. There are so many valuable lessons in history. This has happened many times before, and it was never settled by the technology. It was settled by the terms. Sousa did not stop the phonograph; he helped write the law that made sure composers got paid. And two years ago, when the writers and the actors walked out, they were fighting for the very things Sousa was fighting for in 1906. Consent, compensation, the basic recognition that human creative work has a price that must be paid. The terms of that fight are still being negotiated, but the principle is older than any of us. The tools-versus-no-tools argument is a trap. First, we must all agree that there should be terms. Then we can have the crucial debate about what fairness requires. What I Learned From Steve Jobs Years ago, Steve Jobs said, "It's in Apple's DNA that technology alone is not enough. It's technology married with the liberal arts, married with the humanities, that yields us the result that makes our hearts sing." He was describing a device. But he could just as easily have been describing this tale of two cities. What I See Coming Soon As the barriers and the costs come down, more films will get made, not fewer. Studios will get to take more risks. There will be more seats at the table, and very soon entirely new forms of storytelling. In the 1980s, animation was dismissed as a niche corner of the business. Today it is one of the most beloved and profitable forms of storytelling in the world. In live action, filmmakers like Steven Spielberg, James Cameron and Peter Jackson embraced new visual tools not as shortcuts, but as instruments, and expanded cinema in the process. Every time storytelling has met a genuine technological shift, from synchronized sound to color to computer animation, it has redefined the boundaries of the medium and grown larger in the process. Assuredly, I don’t have all the answers, but I am confident that the creative opportunities will expand yet again. How we come through this is a choice. The north has the new tools. The south has the creative soul. The best future will draw on the best of both worlds.
852
1,456
806
8,110
8,233,833
This is worth reading and thinking about, wherever you are on the political spectrum: "We’re Losing the Plot on Antisemitism", jstreetdotorg.substack.com/p… #Israel #Gaza #Antisemitism #Zionism
163
Norman Marks retweeted
Two most powerful words in the English language: T-H-A-N-K Y-O-U ❗️👍💥⭐️🌈
10
14
1
61
4,455
Should we assess whether risk management is effective? Of course we should, I say in today's blog post. But how do we do that when risk practitioners have different ideas about what effective risk management is? I share my advice in: normanmarks.wordpress.com/20… via @normanmarks
1
171