Around here, an audit finding is a Serious Thing; it’s not a way for someone internally to air their gripes and have the auditors put it in writing. It’s the auditors finding something serious enough with enough effect on their opinion that they write it up. Yes, the director’s actions are inconvenient and make the work harder, but they haven’t led to fraud or mismanagement. And as I mentioned, having one person do everything cuts out internal controls over someone else having eyes on what is going on.