. Looks at how fraud may be promoted by top managers; the weakness of the auditor′s position in a corrupt culture; the dangers …

internal audit managers of a wide range of organizations in the private and public sectors. The response from chief executives … profile of internal audit, the usefulness of internal audit as a training ground for managers, and the need for internal audit … between perceived status and reality. There appears to be inconsistency among chief executives and internal audit managers …