Also remember, auditors are hired to find things wrong. If everything they find comes up good, then their supervisors question their diligence in their jobs. So every auditor needs to find something they can report just to show that they were doing their job. No auditor wants to be found eligible for the Enron audit team.
Not true. Auditors are hired to verify and evidence that things are as people say they are. This is different from being hired to find things wrong. Or to use another analogy, this statement is equivalent to saying that DBAs are hired to prevent people from accessing data or code from being put into production. If a DBA allows people access or puts code into production without finding it lacking then their supervisors question their diligence.
For sure Auditors are picky, beauracratic and irritating. This is a good thing given their role. They aren't out to find mistakes though. They are out to verify and evidence.
Niall Litchfield Oracle DBA http://www.orawin.info