When we first migrated to online audit reviews, I proudly told everyone it was for the greater good. “We’re saving the planet! ESG all the way!”

I declared, all while dreaming of a Nobel Prize for environmental efforts.

But let me tell you, I didn’t expect to miss flipping pages this much.

As a reviewer, I am the dinosaurs of the audit world, struggling to adapt to the modern climate of online review of working papers.

Sure, it looks sleek when everything’s digital, but after hours of staring at the screen, I feel I am a driver in heavy rain.

Sometimes, I regret not investing in a touch-screen big monitor. Imagine the luxury of swiping through pages instead of wrestling with scroll bars and icon.

And the struggle? Oh, it’s real.

Reviewing online feels like running in circles in an unfamiliar park. I am constantly wondering, “Where am I?” or worse, “What was my query again?”

With hard copies, it’s different. I know where everything is. I can flick through pages with confidence, find notes I scribbled, and even spot inconsistencies with a quick glance.

Online? I am at the mercy of mouse and keyboard … if I remembered to use them.

It doesn’t help that we now need to discuss with the person-in-charge (PIC), both staring at the same monitor.

It’s like watching a movie with someone who keeps asking, “Eh, what just happened?”

But hey, while I mourn the good old days of paper stacks, I also remind myself that change is inevitable.

Maybe one day, reviewing online will feel as natural as flipping a page. or maybe I wil finally splurge on that fancy monitor.

Either way, adapting is key.

For now, let me just find my way back to that assignment. Wait…where was I again?