二次确认的错误率比做两遍的错误率高。做两遍指的是让两个不同的人各自独立完成同一项任务，产生两个互不相关的结果。这不仅可以确保产生更好的答案，也能让你了解到他们的行为和能力的差别。我在公司的关键领域，例如财务部（涉及大量资金，可能存在风险）实行了“做两遍”策略。
考虑到只有审计师本人知识经验丰富，才有可能进行有效的审计，要确保让能够胜任“做两遍”的人去进行二次确认。如果负责二次确认的人自己都不会从事某项业务，他怎么可能准确地做出评价呢？
Double-checking has a much higher rate of errors than double-doing, which is having two different people do the same task so that they produce two independent answers. This not only ensures better answers but will allow you to see the differences in people's performance and abilities. I use double-do's in critical areas such as finance, where large amounts of money are at risk.


And because an audit is only as effective as the auditor is knowledgeable, remember that a good double-check can only be done by someone capable of double-doing. If the person double-checking the work isn't capable of doing the work himself, how could he possibly evaluate it accurately?

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