4. Interview findings
4.1. Topic 1: the effect of internal auditor characteristics on the relationships between information security and
internal audit staff
The interviews indicated that auditor characteristics affected the nature of the relationship between
the internal audit and information systems security functions. Specific factors that were mentioned by
respondents included the level of technical knowledge possessed by the internal auditor, communication
skills, and the auditor's perception of the role of internal audit vis-à-vis information security.