“Our chief auditor and our senior vice president of IT are very much in that partnering mode, they really
feel that audit and IT, same thing with our corporate controller, audit and finance, there should be a
partnership, and it should not be adversarial. They really try from a very top down approach, to get all
the team members to work together, to partner, we are all trying to drive to a good solution and let's
negotiate and work together.” — Internal Auditor at Institution C