who are the stakeholders in this scenario ?

While performing audit fieldwork at BNC Bank, Mike was approached by a bank executive to "leave behind the stress" of being an external auditor to become a BNC Bank loan officer. Intrigued by this proposition, Mike nodded his head in agreement when the bank executive asked that preliminary employment discussions remain confidential. Mike did not discuss the situation with the audit team. In Mike's sincere professional judgment, the prospect of accepting employment with BNC Bank does not affect his ability to diligently perform the current audit responsibilities