Mid-September in El Centro, California. Agricultural, desert, border town. Very much like the Texas Valley... except it has mountains on the horizon and the San Andreas Fault (which I drove over!)

The people here are friendly and happy. They complain a little bit about not having a lot to do - but none of them would trade their lifestyle for an LA lifestyle.

I taught Audit Report Writing today - and although the whole process only takes 30 minutes to create a good finding - some CPA manager/partner in the audience always says "I don't have time for all of that." Little do they know that many auditors spend days writing a good finding. The cultural divide between CPAs and internal auditors is WIDE and DEEP. I got to play right in the middle today as I had both types of auditors in my class. Thankfully, I have worked in both worlds.