Date:    08/17/2000  8:59 AM

Subject: Reference No.: S7-13-00

August 16, 2000
     
I feel that it is important to me and to our audit industry as a whole to 
express my opinion on the recent discussions on auditor independence.  I am a 
firm believer that we must demonstrate the auditor's independence from the 
organizations that he is employed by.  An auditor or the auditor's company, 
in order to maintain this independence, should not be allowed to provide 
additional consulting services, especially in the area of internal audit 
outsourcing, that could be viewed as a conflict of interest.
     
The outward appearance the public has of our profession is very important. We 
should do what ever it takes to strengthen the view stockholders/shareholders 
have of the internal/external auditors in each and every way we can.  The 
confidence investor's need is at an all-time high.  We need to do what is 
appropriate that will increase this confidence level and demonstrate that our 
profession is still as sound as when it started more than one hundred years 
ago.
     
If the SEC is needed to set regulations to ensure that independence is 
maintained, factually or in appearance, then so be it.  I would prefer to 
have the peace of mind that we have enacted rules or regulations to keep our 
profession, in the minds of our clients, as unbiased and free from conflicts 
of interest to the extent possible.  This I believe can be accomplished, 
which in reality supports the high standards we have set for our industry.
     
Therefore, I fully support the proposed draft prohibiting auditors from 
providing particular consulting services that has been issued by the SEC, 
which will aid in controlling our industry while also providing additional 
assurance to investors, stockholders, and shareholders that we are doing what 
is necessary to monitor and regulate ourselves.
     
David T. Orszulak, CISA
2677 N. Vermeer Lane
LaPorte, IN  46350