> -----Original Message-----
> From: IBM Mainframe Discussion List On Behalf Of R.S.
> 
> Ted MacNEIL wrote:
> 
> >>should occur to someone that auditors spelling out
> > 
> > such 'requirements'
> > 
> > Auditors neither make rules, nor enforce them.
> > All they can do is report.
> > 
> > A lot of people ascribe too much power to an auditor.
> 
> Maybe I re-phrase it:
> Auditors neither SHOULD make rules, nor SHOULD enforce them.
> <vbg>
> But seriously: I'm not sure about the above. Who should 
> enforce the rules ?

Management.  

Auditors merely report to management and stakeholders how well (or
poorly) management enforces management's own rules and complies with
appropriate standards set by recognized standards-setting bodies
(including legislatures).

(Now _there's_ a tedious sentence.)

    -jc-

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