Unfortunately, while cost recovery makes so much sense for companies, there are still obstacles to implementation. The reader should make sure he or she prepares himself or herself for the road ahead to internally sell recovery. There are a number of reasons many organizations remain resistant to recovery auditing, but they can generally be grouped into three main categories that are presented in the chapter. They are morale and motivation issues, business and procedural obstacles, and financial impact. The chapter explains why internal audit departments are sometimes the worst resource as well as best resource for doing recovery audits. A primary reason for the worst resource is the shortage of skilled internal auditors and, as a result, much needed recovery audits are not being done.