A bird walked into a department to complete an audit. The auditee was a bit taken aback but, because the bird showed the proper credentials, he allowed the bird to complete the audit.
A month later, the bird returned with the final report. It contained findings that included inadequate controls, missing controls, and even evidence of malfeasance.
The auditee read the report with increasing horror. Not wanting to discuss the results, he tried to find something else to talk about. Finally he said, "You know, we don't get many bird auditors here." "That's not surprising," the bird replied. "Not with these kind of results."