IIA CIA Exam Part Three: Business Knowledge for Internal Auditing IIA-CIA-Part3-3P Question # 4 Topic 1 Discussion

IIA CIA Exam Part Three: Business Knowledge for Internal Auditing IIA-CIA-Part3-3P Question # 4 Topic 1 Discussion

IIA-CIA-Part3-3P Exam Topic 1 Question 4 Discussion:
Question #: 4
Topic #: 1

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?


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.


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