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Management auditors are staff people where as other persons of departments are line people. The line people always have fear in mind relating to the work of staff people ( or auditors) like fear of audit findings, changes brought by them,.. so there may b chances of conflicts arise between them

https://www.icaiknowledgegateway.org/littledms/folder1/chapter-19-internal-audit-management-and-operational-audit-pm.pdf

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