While the first two topics identified provide information about the factors that influenced the relationship
between internal audit and information security the interviews also provided some insight into the possible
benefits to organizations of this relationship. This is perhaps the most important topic out of the three, as the
possible benefits which accrue to organizations that support working relationships between internal audit
and information security need to be understood. Comments from interviewees at Institutions A and C provide
evidence that a close relationship between the internal audit and information security functions can provide
organizational benefits. From the perspective of information security, internal audit support can help
overcome resistance to implementing stronger security procedures and improve efficiency: