The director of the marketing department stormed into the internal auditing department, threw his copy of an audit report onto the audit manager's desk, and yelled, "How I manage my department is my own business. I don't need any of your little auditors running down to my department and telling everyone else that I am authoritarian or anything else with my employees. How do you think this report will make me look to the board of directors? Besides, you auditors are supposed to be looking after the money, aren't you? Just stay out of marketing. What do you know about marketing, anyway?"

The company's CEO had asked the internal auditors to investigate the costs for training personnel in the marketing department. Top management felt that the costs might be excessive. The auditors discovered that the cost per employee actually had decreased during the last five years, but that the turnover in the department had tripled during that same period, causing the overall costs to increase substantially.

The director of marketing had been employed in that position for six years. In their report, the auditors noted that although the control over the costs of individual training appeared satisfactory, a number of the employees in the marketing department had complained about the marketing director's management style. They said he was very authoritarian, and almost all of the employees who had resigned mentioned in their exit interviews that he had driven them to it. The auditors examined exit interview forms for many of the employees who had left the company, and discovered that the primary reason given for leaving was the manager's style. Also, the auditors noticed that the number of employees who had been fired had doubled during the past five years over the previous five years. In addition to adding personnel to keep up with the growth of the company, replacements had to be hired to fill the vacant positions. The auditors pointed out that the costs had increased because of the high number of marketing employees continuously being trained.
Required:
How could the audit manager justify to the director of the marketing department what the auditors had done, especially since auditors typically are not responsible for the performance evaluations of managers?