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Normally ,no, because of their job insecurity.
If the report is on other areas not concerning one, encouragement from that person is more.
If there is no report, support will come.
If the internal Audit involves in the actual work of the departments audited .Internal audit will be well received.
Dear Khalid,
Since you mentioned CEO and senior management, this relates to a corporate environment and not a unstructured startup.
In my experience the support from the senior management depends on the phase the company is into. When taking an off-standard business or at mergers or a simple dip in profits; my managers have found internal audit reports something to vital to look up on. In my personal opinion however, immaterial of the company position, unless the management can compare reports (with previous reports) and convert it into future actions; internal audits and reports go un-noticed. Sometimes the internal audits are sought when or after a disaster occurs.
Regards,Alex
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