Mailing lists represent powerful tools for auditors.
They can be used in different ways to share information among unique groups of users on the Internet. The first way is a periodic mailing from a Webmaster to communicate information to subscribers. This type of use is similar to a newsletter or electronic magazine in that the information flow is one way i.e. from the list owner to subscribers. Subscribers are not allowed to post messages to the mailing list. The AuditNet-L mailing list falls into this category as it is mailed out monthly to subscribers to highlight new resources, audit programs, and audit news of interest to audit professionals.