On Thu, 16 Aug 2012 09:24:38 -0700, John Mattson <[email protected]> wrote:
> It seems to me that most of the auditors I encounter are fresh out >of college. Perhaps auditing is a sort of boot-camp for young >accountants. My impression is that they are given a book to follow, and >as long as they follow the book they are safe. No independent thinking >allowed. Come to think of it, we have no "anti-virus" on zOS either... >does RACF count? Probably not in the book. > Interesting observation, and perhaps more true than you think. I have a friend who became a CPA late in life. In the state where she worked passing the CPA exam was just the first step to being a CPA. You had to work for at least 2 years as an auditor before you were a CPA. This is not true in all states, but if it is a frequent requirement it would explain whe so many audifors are young accountants. ---------------------------------------------------------------------- For IBM-MAIN subscribe / signoff / archive access instructions, send email to [email protected] with the message: INFO IBM-MAIN
