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No; an incompetent auditor is always the enemy. That's true whether you fight him or go along with him.

OTOH, an auditor who understands your environment is your friend. If I have holes in my system, I want to know about them, and the auditor can not only help me to find them but can also help me to get permission to fix them.
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I agree completely. Part of the problem is that so many of us approach the auditor expecting an adversarial relationship. It doesn't have to be that way, but too many auditors are taught that this is the only possible relationship. And far too many of US have been spoiled by auditors who treat us as "the Enemy", rather than trying to understand the business needs and requirements of each shop and keeping those objectives in mind. Outside auditors all too often walk in with pre-conceived ideas that may have very little to do with the actual business, and management does little to impart the actual business case to them. I believe that this has a LOT to do with how auditors behave, what they see as problems, and how they evaluate the realities of what they might see. They do what they're told; are they told all the correct things that they need to understand?

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