Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 9

An internal auditor and engagement client are deadlocked over the auditor's differing opinion with management on the adequacy of access controls for a major system. Which of the following strategies would be the most helpful in resolving this dispute?

Answer options

• A. Conduct a joint brainstorming session with management.
• B. Ask the chief audit executive to mediate.
• C. Disclose the client's differing opinion in the final report.
• D. Escalate the issue to senior management for a decision.

Correct answer: B

Explanation

The correct answer is B because involving the chief audit executive can provide an impartial perspective to help mediate the dispute. Option A may facilitate discussion but is less formal and may not resolve the disagreement effectively. Option C does not address the conflict and could lead to further complications, while option D could escalate the issue unnecessarily without seeking mediation first.