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Employees are not generally objective about their jobs.
While it is true that managers want feedback from their employees, it is not true that employees can provide an independent assessment of internal controls. The fact that they are employees makes them not independent.
Employees are not generally objective about their jobs.
Involving employees in assessing internal controls can serve as a motivator to them to seek continuous improvement in their jobs. Furthermore, since employees are often closer to the actual work being done than managers, their feedback can provide management with insights into control weaknesses.