Research demonstrates that external auditors’ conflicts of interest (e.g, legal requirements to be independent and provide unbiased evaluation of financial disclosures versus incentives to maintain fees and create employment opportunities with clients) influence external auditors’ Objectivity and independence (Demski, 2003: King,2002; Moore, Tec lock, Tanlu, 8 Bazerman,2005: Nelson,2005) However, little research has examined how conflicts of interest influence the judgments of internal auditors. Internal auditing is considered one of the four.