Reporter Volume 25, No.11 November 11, 1993

By ELLEN GOLDBAUM
News Bureau Staff
"You may have heard the joke about auditors--they're the ones who go
in after the war and bayonet the wounded."
So begins a new publication developed by UB's Department of Internal
Audit in an effort to improve its image.
"We understand that you may have some concerns about working with us,"
it continues. "We also know that it isn't easy to have someone looking
over your shoulder and suggesting changes in the way you do things. At
the University at Buffalo, we have been working actively to change
these attitudes and to increase understanding of our operations."
Traditionally, internal audits have conjured up some pretty negative
connotations, said Michael F. LeVine, who directs the UB department.
He added that such connotations may stem largely from the lack of
information managers typically have about what an audit is supposed to
accomplish. "There has been a shift in the internal audit profession,"
he added.
He noted that this is his department's first attempt to explain in
detail what an internal audit does and to allay any fears managers
might have.
"Auditors have typically been thought of as people who come in and
waste your time and criticize what you do," he said. "The approach
we're taking is that we can help managers solve problems."
The brochure traces the entire audit process, explaining the purpose
of each step, including initial interviews, reports, follow-up and
instances where managers might request an audit.
"An audit really is an opportunity to receive an independent appraisal
of the effectiveness and efficiency of your unit's administrative
activities," the brochure explains.
"Our approach is to try and resolve a problem within a unit without
having to report it to senior management," said LeVine.
He added that the department will provide managers with operations
expertise that may not be available in the unit because of budget
cutbacks and staff shortages.
"A lot of our work is operational," he said. "We ask departments, 'Are
there better ways of doing things?' It can sometimes take an
independent person to see when change will be beneficial."