"Internal auditors quite often face instances of lack of support from process owners. Operational personnel tend to consider internal audit as avoidable work as they have different priorities. They may not want to be questioned on the way they manage risks."
"To minimise such situations, it helps to have the support of those decision makers who are responsible for establishing sound internal controls and an internal audit environment in the organisation. The Chief Internal Auditor may find it useful to promote RBIA (risk based internal audit) and the value it brings to these decision makers with respect to their compliance objectives."
Guide on Risk-based Internal Audit (www.icai.org)