A recent column by Ahmadie Thaha emphasizes the critical need for objectivity in evaluative roles. The author uses the analogy of a referee loving football but refraining from playing to illustrate the principle. Those tasked with assessment – like auditors – must maintain distance from the subject of their evaluation to ensure impartiality. Involvement compromises accurate judgment and introduces potential bias. This principle extends beyond sports and auditing, applying to any profession requiring fair and unbiased assessment. The core argument centers on avoiding conflicts of interest to preserve the integrity of the evaluation process. Ultimately, effective assessment demands professional detachment.