Undoubtedly, many non-audit employees at any organization might be initially intimidated at the thought of the…

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 a Chief Audit Executive could do to
alleviate these initial fears and concerns? What steps could the
new CAE have taken to reduce the “us vs. them” relationship between
the  Company’s non-audit employees and the staff of
internal auditors?