Ibrahim is non-executive board member and serve in audit committee on one of the big companies in Oman. Because of her qualification and knowledge as a CPA, he was appointed to do a presentation to the newly hired auditor, and to train them in their role. On the first week of the orientation program he designs a presentation about auditor independence, type of auditor independence, possible threats that may occur because of auditor independence with examples and how to avoid these threats. This is a good chance for her to write a comprehensive note about the previous points.