A large diversified company hired a recent accounting graduate as an internal auditor. He was thrilled by this opportunity. The company trained him to assist the managers of the various divisions in achieving the goals of the organization. As an internal auditor rotated among the various divisions, he would learn about many different aspects of the business. The internal auditor position seemed to be an ideal position that would lead to early advancement in the company. His first outing to a division, however, was not particularly successful. The managers of the division barely tolerated his criticism of their operating processes. Instead of being perceived as a person helping the organization achieve its goals, he was shunned by the divisional managers.

a. Why were the divisional managers not appreciative of the internal auditor?

b. How could the organization improve the role of the internal auditor?