Undoubtedly, many non-audit employees at any organization might be initially intimidated at the thought of the establishment of an internal audit department and having to answer questions from internal auditors.

What might The Schwan Food Companys new Chief Audit Executive have done to alleviate these initial fears and concerns?

What steps could the new CAE have taken to reduce the us vs. them relationship between The Schwan Food Companys non-audit employees and the staff of internal auditors?