Undoubtedly, many non-audit employees at any organization might be initially intimidated
at the thought of the establishment of an internal audit department and having to answer
questions from internal auditors. What might The Schwan Food Company’s new Chief Audit
Executive have done to alleviate these initial fears and concerns? What steps could the new
CAE have taken to reduce the “us vs. them” relationship between The Schwan Food
Company’s non-audit employees and the staff of internal auditors?