According to Health Management Case: Please discuss question below.

Explore the vulnerabilities that may result because oftrustbuilt through working relationships. In the current environment, what situations create these vulnerabilities for auditors?

focus on therelationshipbetween the former senior manager, who now works for the client, and the former subordinate who has now been promoted. Although the particular fact pattern of the case has now been eliminated by the "cooling off period" ofSOX, many parallels still exist in the current audit environment