The chief audit executive disagreed with the business unit manager's initial decision to accept a particular risk. Management ultimately agreed to address the risk only after discussing the issue with senior management.

A staff internal auditor had difficulties completing a portion of the audit because management of the area under review was unwilling to cooperate and provide information timely.

The internal audit activity was restructured, which resulted in a significant change in responsibilities among audit managers and supervisors for some audits.

The resignation of an internal audit manager during the year caused the chief audit executive to defer a number of audit engagements to the following year.