Internal Audit and Security/Fraud Officer Duties

 Our Security/Fraud/Facilities Officer recently left the Credit Union and Management is exploring options for reassigning his duties rather than hiring a replacement for the position. His responsibilities centered around physical security, fraud monitoring and building maintenance needs. The maintenance duties have been assigned to another department, and Management has approached our department to take on some of the security and fraud duties. There are strong opinions on both sides of the proposal. I would love to hear from anyone who has taken on duties from these areas in addition to Internal Audit without compromising independence.  What is your opinion on these areas overlapping?