Telecom auditing.(Operations: CardFile)(Directory)

* Cost Management Solutions Group (www.cmsgi.com)--Telecom audits for clients with $5/000+/month in bills; fee contingent on savings.

* DataDrillers (www.datadrillers.com)--Comprehensive "Telecom Checkup," with analysis of rates offered by other carriers; $1,500.

* Business.com (www.business.com/directory/telecommunications/business_ solutions/phone_rate_audit)--List of rate comparison resources and auditors.

* InfoCall (www.infogrp.com)--Cost-management software, consolidates and allocates bills for multiple telecom services; ASP or license pricing.

* US Army Audit Guide (www.asafm.army.mil/fo/fod/ir/prir/audit-gds/rtcsag. pdf)--In-depth checklist to spot excessive telecom spending.

* Telecom Audit, by Missy Sue Mastel--How to save 40%-60% on telecom bills; $60.

* Complaints.com (www.complaints.com)--Stories of abusive customer service and overcharges by major telecoms.

Telecom Cost Saving Tips, DataDrillers, 800 Tully St., Houston, Tex. 877/866-4061. Web: www.datadrillers.com.