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Relationships between stress and interpersonal dynamics of internal auditing, particularly auditor‐auditee relations, are focused on. An overview is presented of behavioural dynamics of auditor‐auditee relations supported by survey data on relationships between a scalar measure of stress and several behavioural factors of internal auditors' relations with auditees. Summary findings are also presented on certain features of audit departments that are related to employee stress levels, and strategies for reducing stress are described.

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