As was mentioned, I am the Internal Audit Director here on campus. I'm pretty sure I know what you are thinking. You are probably thinking, "Wow! That really sounds exciting! I hope he tells me more about how I can have a career in internal auditing." By a show of hands, how many of you were thinking that? Well, I hope to convince you that not only do we need to be internal auditors but that it is a lifelong endeavor. My desire today is to help us all become better internal auditors as we apply the Atonement in our lives, anchor ourselves to Christ, and are examples for our families to do so as well.
I would like to explore two words or phrases that accountants will readily recognize and that everyone who has a debit or credit card should recognize. The first is the word "reconciliation." In accounting, when we reconcile an account, we determine what items are causing the account balance to be different from the standard (or what it should be) and then make adjustments to get the balance to that standard. However, this principle is not limited to accounting. Several years ago, a co-worker who was a project manager in the Facilities, Design, and Construction area often kidded me about being a "bean counter" and called me an "auditor" (not as a term of respect or admiration). I reminded him that his job required him to monitor what the construction contractor was doing and make sure that the construction was done according to the plans or standards. I told him, "You're an auditor." Needless to say, he wasn't thrilled with that assessment. Any time we have a standard, we can review how close the actual behavior is to the standard and then reconcile back to the standard.
Let's see how we can use this principle in the gospel. In the Book of Mormon, Jacob implores us to:
"...be reconciled unto him through the atonement of Christ, his Only Begotten Son, ... and be presented as the first-fruits of Christ unto God..."[1]
In his epistle to the Romans, Paul tells us:
"For if, when we were enemies, we were reconciled to God by the death of his Son, much more, being reconciled, we shall be saved by his life. And not only so, but we also joy in God through our Lord Jesus Christ, by whom we have now received the atonement."[2]
Note that in the footnote to verse 11, the word atonement in Greek means reconciliation or restoration to favor.[3]
In Preach My Gospel, the Atonement is defined this way:
"As used in the scriptures, to atone is to suffer the penalty for an act of sin, thereby removing the effects of sin from the repentant sinners and allowing them to be reconciled to God."[4]
Later, we are told that:
"The Savior satisfied the demands of justice for those who repent of their sins and endeavor to keep all of His commandments when He stood in our place and suffered the penalty for our sins. This act is called the Atonement. Because of this selfless act, Christ can plead with the Father on our behalf. Heavenly Father can apply mercy, withhold punishment from us, and welcome us into His presence. Our Heavenly Father shows mercy when He forgives us of our sins and helps us return to dwell in His presence.
"However, Jesus did not eliminate our personal responsibility. He forgives our sins when we accept Him, repent, and obey His commandments. Through the Atonement and living the gospel we become worthy to enter the presence of our Heavenly Father permanently. We must show that we accept Christ and that we have faith in Him by keeping His commandments and obeying the first principles and ordinances of the gospel."[5]
We can use the Atonement to see where our lives are different from the standard or commandments and then make the necessary adjustments to reconcile our lives to God. This is why all of us should become better internal auditors--auditors of our own lives in reconciling ourselves to God through the Atonement.
The second term is "internal controls." As internal auditors, we look at processes and activities to ensure that proper internal controls are in place to mitigate the risk of errors or theft. Sometimes, the controls may seem unnecessary or may seem to imply that the person isn't trusted. That is not the case. Controls help honest people stay honest, much like having lockers that lock in the temple. Those who understand the nature of man set up controls for themselves. It is interesting to note that in our interactions with the Church Educational System Audit Committee members, their concern is that we help ensure that proper controls are in place to save souls. It is important that we safeguard physical assets, but the integrity of employees and students is critical.
King Mosiah had an excellent grasp on the nature of man and the nature of our weakness and why internal controls are necessary. He describes how we can put internal controls in place to guard against that weakness.
As described in Mosiah 29, recall that Mosiah knew that he would soon die and asked the people who should be their king. The people wanted his son, Aaron, to be king but Aaron was gone on a mission to the Lamanites. Mosiah was afraid that if another was appointed, there would arise contentions. Also, what if Aaron came back and was angry?
"And if my son should turn again to his pride and vain things he would recall the things which he had said, and claim his right to the kingdom, which would cause him and also this people to commit much sin."[6]
Aaron was serving a mission but Mosiah knew that the natural man can rise up if proper controls are not in place. So, he set up a system of checks and balances for the government. What checks and balances will we set up in our lives to guard against pride? Mosiah then describes the blessings of having a righteous king but that isn't always possible. He reminded them of wicked king Noah and the wickedness and abominations of his people which caused them to be brought into bondage just as we are brought into bondage when we sin. They remained in bondage until they repented and humbled themselves before God.
Mosiah also describes how hard it is to get rid of a wicked king because he has "friends in iniquity."[7] When we have an addiction or other sin we are trying to overcome, it is hard because we keep going back to our friends in iniquity. Thus, the internal control Mosiah describes is to remove ourselves from those friends in iniquity. These so-called friends aren't necessarily people, but may be access to inappropriate websites or harmful substances left in our homes or many other things. That is why we need to set up internal controls that will help us resist temptation.
Next, I would like to address our responsibility to our families. This reconciliation process that anchors us to Christ through the Atonement[8] and the setting of good internal controls is a lifelong process, made stronger as we teach and testify to our families.In the book of Alma, we learn what Alma the Younger did after being rejected by so many of the Zoramites when he was "grieved for the iniquity of his people."[9] Since he couldn't have the desired impact on everyone, he went to where he could have a lasting impact."Therefore, he caused that his sons should be gathered together that he might give unto them every one his charge, separately, concerning the things pertaining unto righteousness."[10]
Is it any wonder that his sons would go on to have a tremendous impact on thousands of people?
We have the great example of Jacob in the Book of Mormon who taught and testified to his son Enos. Enos tells us that as he went to hunt, "the words which I had often heard my father speak concerning eternal life, and the joy of the saints, sunk deep into my heart."[11] In the January 1975 First Presidency Message, President Kimball's message was titled "Home: The Place to Save Society." After describing the evil that was going on in the world and the trends, he asked two questions and then answered those questions."Can it be arrested? Can we turn the tide and bring back decency and order out of chaos? The answer is yes--a positive, stentorian YES. But the solution is not easy. If it could be solved with money, people would tax themselves to curb it. If penal or correctional institutions would suffice, a great building program would be initiated. If additional social workers could prevail, universities would add courses in social work. If courts and judges, attorneys and policemen, prisons and penitentiaries could stop the onrush of delinquency, such institutions would be dotted over all the land. But such means only salve it over temporarily, effecting no permanent cure."[12] If the answer is that we can turn the tide, how do we do it? Quoting again from President Kimball:
"However, the Lord has given us a plan, within our capacity to follow, but ignored by the masses because it requires that sacrifice and dedication that men are reluctant to give.
"The scriptures outline this effective program:
'Therefore shall a man leave his father and his mother, and shall cleave unto his wife, and they shall be one flesh.' (Abr. 5:18.)
'... attend to all family duties.' (D&C 20:47.)
Bring up your children '... in the nurture and admonition of the Lord.' (Eph. 6:4.)
In 1833 the Lord warned through his prophet, 'And that wicked one cometh and taketh away light and truth, through disobedience, from the children of men, and because of the tradition of their fathers.' (D&C 93:39.)
And then he offered the solution, 'But I have commanded you to bring up your children in light and truth.' (D&C 93:40.)"[13]
So, what do we teach and testify of to our families? I would like to explore the lessons we can learn from Deuteronomy 4-6. Please turn with me to Deuteronomy 4. We're going to look at several verses starting in verse 5. Moses is speaking to the Israelites and explaining to them the blessings of being a covenant people who keep the commandments:
"Behold, I have taught you statutes and judgments, even as the Lord my God commanded me, that ye should do so in the land whither ye go to possess it.
"Keep therefore and do them; for this is your wisdom and your understanding in the sight of the nations, which shall hear all these statutes, and say, Surely this great nation is a wise and understanding people.
"For what nation is there so great, who hath God so nigh unto them, as the Lord our God is in all things that we call upon him for?
"And what nation is there so great, that hath statutes and judgments so righteous as all this law, which I set before you this day?"[14]
Doesn't that sound like what President Kimball was saying? Keeping the commandments will make us a great people. Next, we learn about the counsel Moses gave about our responsibility to be internal auditors for ourselves and examples to our families. Continuing in verse 9:
"Only take heed to thyself, and keep thy soul diligently, lest thou forget the things which thine eyes have seen, and lest they depart from thy heart all the days of thy life: but teach them thy sons, and thy sons' sons;"[15]
I believe that teaching and testifying to our family not only blesses them, but helps us in our own reconciliation process. Can you picture yourselves gathering your family for family home evening, teaching them about a commandment or something you have learned in the scriptures and then testifying how that has blessed your life? Will that help your words sink deep into the hearts of your children as Jacob's did with his son Enos? Will that help you in your desire to follow Christ?
In verse 10, we read:
"Specially the day that thou stoodest before the Lord thy God in Horeb, when the Lord said unto me, Gather me the people together, and I will make them hear my words, that they may learn to fear me all the days that they shall live upon the earth, and that they mayteach their children."[16]
Where can we stand before the Lord and hear His words that we can learn to reverence Him and teach that same love for the Lord to our children? Does this not remind us of temple worship? Let me pause for a minute to share my testimony of the great power to reconcile ourselves to God and to learn what internal controls are truly important that comes through regular and frequent temple worship. One of my callings in my ward is to teach and coordinate the temple preparation classes. It is one of my favorite things to do. Recently, I had the opportunity to teach the lessons to my daughter. I testified to her, as I do to you, that every time I am in the temple, I know that God knows and loves me as an individual and cares for me and about me. A few years ago, I had an experience in the temple that changed my temple worship. When entering the temple, and after presenting a temple recommend, there is always a sister just beyond the recommend desk to direct you if you need it. Usually, the sister says, "hello", or "welcome." However, this time, the sister said, "Welcome home." What a beautiful thought. We can teach that to our children.
After my daughter went to the temple, she sent an email to everyone in the family:
"I had the most incredible opportunity to go through the temple for myself this last Saturday. Mom, Dad, and I woke early and drove to Billings, and drove back the same day. We were gone from 6 a.m. to 10 p.m. but it was definitely worth it. ... I have never felt more blessed than to have this opportunity. ... The Temple truly is the House of the Lord. It is there that we can learn what we need to know to return back to live with Him. It is how we can become and reach our Divine Potential. I was blessed with peace all throughout the day, and once inside, even though I didn't understand everything, it just made sense. There have been a few times in my life when the Spirit has talked to me in a different way than with my emotions overflowing. I call these moments my "smiley moments" when I feel my smile getting bigger and bigger and I can't stop for anything. I love that feeling of happiness. In the Temple, I had one of those "smiley moments." This truly is the Plan of Happiness, and I am so grateful for the blessings of the Temple, especially in regards to this family. I am so excited that we all get to be together this weekend, and into the eternities! It will be an absolutely incredible day when we can all be inside the temple together, and I am so grateful for each one of you! Thanks ... for your examples and for choosing to be a part of this family! I love you all!"[17]
Back in our review of Deuteronomy, as recorded in the remainder of Chapter 4 and also in Chapter 5, Moses reminds the Israelites about the commandments, their importance, and some consequences of not following them.
I will take the time to address just one of the commandments. In Chapter 5, Moses talks about keeping the Sabbath day holy by not doing work, not us, not strangers staying with us, and not even servants. Then, he tells us why in verse 15:
"And remember that thou wast a servant in the land of Egypt, and that the Lord thy God brought thee out thence through a mighty hand and by a stretched out arm: therefore the Lord thy God commanded thee to keep the Sabbath day."[18]
The message to us is to use the Sabbath to remember that we have been in bondage because of sin and to remember the reconciling power of the Atonement. At a recent stake conference, our stake patriarch was asked to describe generally some of the recurring impressions from patriarchal blessings. He mentioned several positive things but also mentioned that a common concern expressed in many blessings was to keep the Sabbath day holy. I encourage all of us to compare our observance of the Sabbath to the standard and set appropriate internal controls to help us improve.
Let's finish our review of Deuteronomy by moving to Chapter 6 and discuss several types of internal controls we can set for ourselves and for our families. These will help us anchor ourselves to the sure foundation of Christ and help us understand and utilize the Atonement better. They will help us and our son's daughter and our son's son to know where to look: scripture study, personal and family prayer, and gospel living
Speaking of the commandments and statutes he has just discussed, Moses instructs the Israelites about this control, starting in verse 7:
"And thou shalt teach them diligently unto thy children, and shalt talk of them when thou sittest in thine house, and when thou walkest by the way, and when thou liest down, and when thou risest up.
"And thou shalt bind them for a sign upon thine hand, and they shall be as frontlets between thine eyes.
"And thou shalt write them upon the posts of thy house, and on thy gates."[19]
Are we setting the pattern of regular scripture study, of personal and family prayers, of gospel living, and of gospel discussions in our homes? When our children see actions consistent with the commandments, the message can sink deeply into their hearts. Let me share a personal example. My parents regularly lived and taught the gospel in our home. I knew that they would stand for the Lord in any situation. I knew that my mother was comfortable with talking to our Heavenly Father through prayer and in listening to promptings from the Holy Ghost. I knew that my dad was a righteous priesthood holder. In addition to him leading family gospel discussions and teaching important lessons, I often saw him as he took time for his personal scripture study.
I grew up on a farm that was just large enough to teach us how to work hard but small enough that my dad didn't farm full time, even though, at times, it seemed as though we did. One summer, when I was in my early teens, we were having a problem with some of our cows crossing the river to a neighbor's field. My dad decided to build a fence in the river bottoms. He borrowed a small bulldozer from a neighbor. My brother and I took our tractor and we all went across one channel of the river to clear a path for the fence.
At one point, the tractor had been left behind and my brother and I were both standing on a little platform on the back of the bulldozer as my dad was operating it. We would periodically jump off the bulldozer and clear off what remained on the fence path. As my dad was backing up to go at a tree at a different angle, I swung around to look back. As I did, the bulldozer track caught my leg and flipped me to the ground with the track rolling up my leg. Fortunately, my dad stopped the bulldozer quickly and moved it forward. He quickly sent my brother for the tractor and came down to pick me up. Now, can you imagine what must have been his thoughts? It wasn't his fault, but I can imagine him feeling terrible. He asked me how I was and I immediately asked, "Dad, can you give me a blessing?" My dad immediately put his hands on my head and gave me a priesthood blessing.
My brother got there shortly thereafter with the tractor. My dad cradled me in his arms and drove the tractor back across the channel. Back home, my mother had been working on things around the house. She felt something had gone wrong and immediately jumped in a vehicle to drive to the edge of the river bottom and was there when we got out of the trees. I won't take the time to talk about the broken bones, the skin graft, etc. but the point is that I saw and knew from my parents' example to call upon the Lord.
When we teach the commandments and the gospel diligently to our children and talk of them when we sit and at all times, they (and we) learn to develop the righteous reflexes Elder Neal A. Maxwell described. In a fireside at BYU, he stated:
"Now, since we are not always free to choose just when and how all of life's interactions will occur, we are nevertheless free to choose our responses to these moments. Since we can't compute beforehand all our responses, it becomes vital to set our course as immortals on the basis of immortal principles to be applied as reflexively as possible. Besides, there may be no time in which to ponder how we will respond anyway. If, for example, one determines that he will keep the seventh commandment, then his applying this fixed principle will result in temptations either being deliberately avoided in the first place or in being quickly deflected. All of this can be achieved without great thought, risk, or needless anxiety. In fact, I would go so far as to say to you tonight, my brothers and sisters, that if we are truly attached to immortal principles, some decisions need to be made only once, really, and then righteous reflexes can do the rest. Absent such fixed determinations, however, one can be tossed to and fro by temptations that then require case-by-case agonizing."[20]
Show Gratitude for Blessings and for the Atonement
Continuing in verse 10, we read:
"And it shall be, when the Lord thy God shall have brought thee into the land which he sware unto thy fathers, to Abraham, to Isaac, and to Jacob, to give thee great and goodly cities, which thou buildedst not,
"And houses full of all good things, which thou filledst not, and wells digged, which thou diggedst not, vineyards and olive trees, which thou plantedst not; when thou shalt have eaten and be full;
"Then beware lest thou forget the Lord, which brought thee forth out of the land of Egypt, from the house of bondage."[21]
I have a daughter who is serving a mission. The day after we talked to my daughter on Mother's Day, she was hiking with other missionaries and hurt her leg. During our initial conversations with the mission president's wife, we were told that she would be sent home to recuperate. In a journal entry, my daughter wrote:
"The very first thing I remember saying after the accident and blessing was, "I just want to stay on my mission. ...I have not yet finished the work God has given me to do here in Arizona as a missionary. There are people to meet, souls to save, others to serve, and many to learn from." Later, when I got the ok to stay on my mission, I was filled with such joy; even greater than when I received my call. At this point for me, there is no greater call than to serve as a full-time missionary. MY HEART IS FULL."[22]
She also used the experience to get additional teaching opportunities. Of her rescue, she said:
"They hooked me up in a harness and sent me up 60 feet. I had had only one dose of ibuprofen right after the blessing, but I was so alert and pain free that the paramedics decided not to drug me up for the ride as they ordinarily would have done, so I got to enjoy it! From there they rearranged the system to make it a zipline down off the mountain to the cars. News travels fast in such a small town and by this time, I had quite the audience. The most exhilarating part was the initial push they gave me from a sit down position off the edge of the cliff. In that moment, I felt the seat of my shorts catch on something and could have sworn I heard a rip. So, it was rather embarrassing to think that my shorts were ripped open as I was flying over half of Safford, all of whom were taking lots of pictures. However, as I had seen countless times that day, God takes care of His missionaries and when I got to where I could look at them [the shorts], I couldn't even find a snag. As I watched them all take pictures, I called down to them that pictures of me came with a fee of inviting a friend to listen to the missionary lessons. My story of an LDS missionary [having to get rescued] had made it to the local newspaper, radio, and news channels. I hope at least one companionship finds someone new to teach because of it."[23]
Develop Christlike Attributes
Continuing our reading in chapter 6 in verse 18:
"And thou shalt do that which is right and good in the sight of the Lord: that it may be well with thee, and that thou mayest go in and possess the good land which the Lord sware unto thy fathers,
"To cast out all thine enemies from before thee, as the Lord hath spoken."[24]
As we get ready to audit a department here on campus, we send an internal control questionnaire that is designed to help the department assess how well it is doing. It also serves as a reminder as to what the standards or policies are. Preach My Gospel has a similar tool for personal use at the end of chapter six.[25] This attribute activity helps us to see how we are doing in comparison to the standard and to measure our progress over time in developing Christlike attributes. I encourage all of us to use this tool in reconciling ourselves to the standard through the Atonement. One of my wife's strengths is in the area of charity and love. She has a sincere desire for the eternal welfare and happiness of others and spends countless hours serving and is a great example to me. Concern for and service toward others can be a strong internal control in the reconciliation process.
Bear Testimony of the Atonement
Let us conclude with verses 20-21:
"And when thy son asketh thee in time to come, saying, What mean the testimonies, and the statues, and the judgments, which the Lord our God hath commanded you?
"Then thou shalt say unto thy son, We were Pharaoh's bondmen in Egypt; and the Lord brought us out of Egypt with a mighty hand;"[26]
Brothers and sisters, I have testified to my family as I do to you of the wondrous gift and blessing the Atonement has been in my life. I have been delivered out of bondage many times. As I use the Atonement to learn how to set internal controls to help me reconcile myself (not someone else) to God, I am strengthened.
I pray that we will all be able to use the Atonement to set appropriate internal controls as we reconcile ourselves to God, anchor ourselves to Christ, and are examples for our families to do so as well. As my wife often says, this life is about learning to repent and to forgive. Each is crucial in the reconciliation process. The Atonement helps us do both. In the name of Jesus Christ, amen.
Notes
[1] Jacob 4:11 (emphasis added)
[2] Romans 5:10-11 (emphasis added)
[3] Romans 5:11 footnote a
[4] Preach My Gospel, 2004, 58
[5] Preach My Gospel, 2004, 61
[6] Mosiah 29:9
[7] Mosiah 29:22
[8] Dieter F. Uchtdorf, "A Firmly Set Anchor," Ensign, April 2014, 4
[9] Alma 35:15
[10] Alma 35:16
[11] Enos 1:3
[12] Spencer W. Kimball, "Home: The Place to Save Society," Ensign, January 1975
[13] Spencer W. Kimball, "Home: The Place to Save Society," Ensign, January 1975
[14] Deuteronomy 4:5-8
[15] Deuteronomy 4:9 (emphasis added)
[16] Deuteronomy 4:10 (emphasis added)
[17] Family email
[18] Deuteronomy 5:15 (emphasis added)
[19] Deuteronomy 6:7-9
[20] Neal A. Maxwell, "The Pathway to Discipleship," BYU Fireside, January 4, 1998
[21] Deuteronomy 6:10-12
[22] Family email
[23] Family letter
[24] Deuteronomy 6:18-19
[25] Preach My Gospel, 2004, 126
[26] Deuteronomy 6:20-21