On Wed, 17 May 2006 00:00:00 GMT, Ted MacNEIL 
<[EMAIL PROTECTED]> wrote:

>>>Auditors neither make rules, nor enforce them.
>>>All they can do is report.
>
>>Oh, really?
>
>Yes. Really!

An interesting hypothesis, but inconsistant with my experience.
>
>They can only force you to answer questions.
>They can overload you, but they cannot force you to follow the rules.
>They can report you to your compliance officers for being uncooperative.

The subtle distinction eludes me.
>
>They can only cite rules; not make them.
>
How can you be so certain?
They can do whatever corporate policy allows them to do.

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