Mary, I completely concur! Internal auditors should be viewed as partners with the campuses and departments to establish and improve processes to ensure compliance. But, a "gotcha" approach is not conducive to that kind of relationship. Fortunately, when I worked in an internal audit department, our Director made every attempt to establish relationships that were perceived as helpful vs. an attempt to "catch" schools doing something wrong. Some people were still cautious with us but, the majority were cooperative and viewed our audits as beneficial to long term success. Traci Lee