Internal auditors are supposed to remain independent from the organization in which they work. We usually do this by establishing reporting lines directly to an audit committee, but the reality is that we still work in this organization. We still must ride the elevator with coworkers in other departments, and we still get paid for working at our jobs. Because of the unique position we are in, we often face an ethical dilemma at the end of every audit. Management wants to issue a "clean" report, while auditors need to report unbiased facts that highlight risks to the organization. In the end, we must decide if we will keep our reports intact or bend to pressure from management to sanitize the language before it gets to senior leadership.
Here are a few related ourses: