You have recently joined the internal audit activity at Ewing Oil & Gas. During your lunch break

you overheard members of the human resources department commenting on the presence of

the internal audit team. You are aware that some of your colleagues are busy with

engagements in the HR department. Some of the comments included:

$$Internal auditors are policemen who only want to $$catch$$ us out$.$

$$Their snooping around really makes me nervous$.$

$$I heard them making suggestions for change. Why do we have to change the way we do

things, it has been good enough since I started here $5$ years ago. $$

Discuss the way internal auditors should manage their relationship with engagement staff.

Required

a$.$ What are possible reasons for these comments?

b$.$ How can the internal audit activity address this problem?