I like the way you state this, Myung. The common goal concept is a great perspective and approach to the audit process. In addition to the auditors needing this approach vs. the "gotcha" style, the campus operational management also needs to embrace the process. I sometimes see campuses trying to "hide" the facts, even if they are in compliance, rather than making internal audits collaborative. It may sound idealistic but, I have seen great examples of collaboration whereby the audit outcomes lead to progressive improvements that benefit all.