Internal Auditing—Staffing Internal Audits A manufacturing corporation recently reassigned one of its accounting managers to the internal audit department. He had successfully directed the western-area accounting office, and the corporation thought his skills would be valuable to the internal audit department.

The director of the internal audit division knew of this individual’s experience in the western-area accounting office and assigned him to audit that same office.

Should the internal auditor be assigned to audit the same office in which he recently worked? What problems could arise in this situation?