1. The IIA recommends using the synergy created by the interaction of the auditor-facilitator and Control self-assessment participants to add increased value to the organization through the internal auditing function. Please explain the internal audit role in Control self-assessment.
2. Most audit textbooks make reference to impact that internal audit has not only on systems but also on people, and stress the importance of understanding human behavior. Please discuss why auditors need to be knowledgeable about industrial psychology, communication skills and group theory and why auditors need to be skilled in dealing with people.