Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 226

Which of the following techniques would be least effective in resolving the conflict created by an internal audit client's perception of the audit report as a personal attack on his management performance?

Answer options

• A. The auditor should focus on the audit client as a person and understand him, rather than just concentrating on the problem.
• B. The auditor should make recommendations based on objective criteria, rather than based on a subjective assessment.
• C. The auditor should explore alternative solutions to address the audit problem, so the audit client has options.
• D. The auditor should take a flexible position on the recommendations and focus on resolving the issue by addressing the interests of the people concerned.

Correct answer: A

Explanation

Option A is least effective because focusing on the audit client as a person without addressing the issue may not resolve the conflict. The other options promote objectivity, alternative solutions, and flexibility, which are more likely to help mitigate the client's concerns about the audit report.