If you build it, they will come.

I must say that Gerry Cox's vision for raising the bar is timely ("Going Up," August 2007). I have noticed through my career in internal auditing that the profession has matured past its older "gotcha" image, but it still has a way to go before reaching household-word status.

I am particularly encouraged by Cox's goal to "sell" the profession, as I believe that is a real key to gaining worldwide acceptance. In fact, launching a targeted advertising campaign would go a long way in making that acceptance a reality. The campaign should be aimed toward legislators, chief executive officers (CEOs), managers, and stakeholders in various industries to show how internal auditing can assist in meeting organizational goals and achieving optimum operational performance.

To borrow from the popular movie "Field of Dreams," the statement "if you build it, they will come" has powerful resonance in conveying a vision come to life. I applaud Cox's commitment to raising the bar for professional achievement. And since I share his love of music, I say, "Rock on!"

GLENDA D. OSTRANDER, CIA, CGAP, CFE, CGFM 

Director of Internal Audit

Gwinnett County Public Schools 

Suwanee, Ga.

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