Internal auditors normally report to the chief financial officer. (a) What do you think are the roles of the internal auditor? (b) Is there likely to be an adversarial or collegial relationship between the internal auditor and the chief financial officer? (c) Which type of relationship is likely to be most beneficial to the firm?

Internal auditors normally report to the chief financial officer. (a)
What do you think are the roles of the internal auditor? (b) Is there
likely to be an adversarial or collegial relationship between the
internal auditor and the chief financial officer? (c) Which type of
relationship is likely to be most beneficial to the firm?