Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 41

Which of the following examples best describes how an internal auditor should behave while listening to an engagement client talk about human resource process problems?

Answer options

• A. The auditor should gather their thoughts in order to have a response immediately ready for the client.
• B. The auditor should integrate the information the client provides with the information that is already known.
• C. The auditor should make an internal note of the clients gestures, demeanor, and body language, rather than paying close attention to the content of the discussion.
• D. The auditor should mentally plan the next steps of the audit engagement.

Correct answer: B

Explanation

The correct answer, B, emphasizes the importance of synthesizing new information with prior knowledge, which aids in a more comprehensive understanding of the client's issues. Option A is incorrect as it prioritizes immediate responses over active listening, while C misplaces focus on non-verbal cues rather than substantive content, and D diverts attention to future planning instead of fully engaging in the current discussion.