the relation between Management and Internal Auditor !!!!!!!!!!!!!

Source: Brink -Modern Internal Auditing Magazine


2.5 MANAGEMENT AND THE INTERNAL AUDITOR
will not be directly involved when final outcomes become evident. There
are many published accounts of this practice, where a manager achieves
short-term results at a unit and because of those results either is promoted
or leaves to join a different organization. The successors must deal
with the long-term results of these short-term decisions. Auditors can
often play an important role in this short-term versus long-term results
decision process. An internal auditor frequently identifies operational
issues that may have long-term negative implications even though the
short-term results are not nearly as obvious.
A central truth of management is that conditions are always changing. A valued
employee leaves the organization, a new invention makes existing practices
obsolete, consumer preferences shift, or something else unforeseen develops. As a
result, many dimensions of the management process must be reappraised or redirected.
An organization’s capacity to foresee such possibilities and to adapt to
them is a measure of its ability to survive and prosper. This adaptive approach
often takes a rather unstructured management style. At the same time, however,
there are needs for standardization and regularity, including effective internal
control processes