“The trust element is important. … I trust that he's [IT security] going to tell me … but then he trusts me
that I'm [Internal Audit] going to take that information and digest it appropriately. I'm not going to get
too excited or I'm not just going to dismiss it…. so there's that mutual trust factor, which I think is really
important. If you're going to be honest with somebody, you don't want them to turn around and throw
you under the bus. You want them to work with you to fix it. That's one of the key things is that we are
very careful from an audit perspective. We don't want to throw people under the bus. We want to raise
issues and then say “okay, what's the solution?”…That really emphasizes that partnering and that trust,
that we don't want people to get in trouble, we just want to fix it.” — Internal Auditor at Institution C