Excellent point, Julio - more and more, I have seen auditors "applaud" process improvement efforts which have been put in place prior to an audit, demonstrating that the company/college had an internal review process that successfully identified an issue and resolved it. The key to this is to do this far enough in advance of an audit to be able to demonstrate that the revised processes and procedures have, in fact, resulted in resolving the risk item/issue identified. If a new process has been put in place only recently, the auditor typically cannot validate that the matter is rectified.