The auditor picked up my suggestion from a conversation we had two months ago. Because the auditor did not credit his or her sources, this advisory comment has negative side effects. The internal auditor feels exploited and won't be as cooperative with the auditor in the future. The CEO wonders how much of the auditor's work is original and how much is borrowed. Positive recognition in the advisory comments is a good way to win friends and influence people.
People support what they help to create.
By crediting his or her sources, the auditor enlists advocates for the recommendations and gains stature as a team player. This system has increased control over resources and focused operational efforts on defined goals. When client personnel are the problem, the obvious solution is to change people. Too often that solution is the wrong one. There are usually better alternatives than sacrificing experience and loyalty through personnel turnover.