5. Undoubtedly, many non-audit employees at any organization might be initially intimidated at the thought of the establishment of an internal 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 initial fears and concerns? What step 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?