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LETTERS

KILL THEM WITH KINDNESS

"A Kinder, Gender Audit" (October 2007) is a very timely article that is right on point. I have preached the process that author Lawrence de Berry has laid out in the article for many years, even to the extent of having young auditors lay out their comments using headings

- condition, criteria, cause, effect, and recommendation - and then removing them before sharing the draft report with the process owners. However, when there is a debate over a comment, many auditors forget to choose their battles carefully. I am making this article required reading for my staff.

JIM SEAMAN

Vice President, Internal Audit and Management Consulting Services

Drexel University

Aston, Pa.

jks35@drexel.edu

"A Kinder, Gentler Audit" was a good learning and refresher tool for me and other internal auditors in my department. I started with our internal audit group right out of college and had no internal audit experience. I found that applying some behavioral practical sense - such as putting a positive spin on the audit, working on building a team relationship with clients, and treating them with respect and courtesy, as de Berry mentioned in the article - helped me be successful while I was still learning.