As a newly appointed chief audit executive many years ago, I tried early to identify the other executives in the organization who would be our strongest allies. I reported to the CEO, but quickly established a strong rapport with the COO, CFO and the general counsel (the chief legal officer). I felt they all supported our mission and were champions for the work we did. Then, suddenly, I locked horns with one of them, and the relationship was in serious disarray.
During the course of an audit. one of my audit teams discovered a potential legal violation in the use of government funds for a construction project.…