The clue is in the name. Internal auditors are employees.Taking the fees and walking away?
When I worked in a clearing bank in the 70s they were called "inspectors" and would descend just as the bank was closing, order the cashiers to stand back, and check the tills. The nasty stuff would come in the next few days when they went through procedures and paperwork. It was a good posting for a junior manager who was destined for bigger things than running a small High Street branch.
There was a story going round at the time of a NatWest team that went into a Midland Bank branch by mistake and actually had their IDs accepted and were let into the secure area.