Learn the best approach for internal auditors to handle aggressive management while maintaining audit findings. Discover strategies to repair strained relationships without compromising audit quality.
Table of Contents
Question
Management of an area under review is aggressive, upset, and questioning the knowledge and experience of the organization’s internal auditors, as the audit results highlight critical findings. The relationship between the internal audit activity and management has continued to deteriorate, as previous audit reports also showed a large number of issues. What would be the best strategy for working through the current audit results while also attempting to repair the relationship with management?
A. Take an accommodating approach and change the overall rating of the audit report.
B. Take a compromising approach by modifying the tone of the report, while maintaining the critical findings.
C. Take an assertive approach and be persistent in attempting to convince the director.
D. Take an assisting approach and offer to assist with the implementation of action plans.
Answer
The best strategy for working through the current audit results while attempting to repair the relationship with management would be:
B. Take a compromising approach by modifying the tone of the report, while maintaining the critical findings.
Explanation
In this situation, the internal auditors are facing pushback from aggressive management who are questioning their knowledge and experience due to the critical findings in the current and previous audit reports. The relationship has deteriorated as a result.
To navigate this challenge, the auditors should take a compromising approach. This means:
- Modifying the tone and wording of the audit report to be more tactful and diplomatic, while still clearly communicating the critical findings and their importance. The goal is to avoid unnecessarily inflaming tensions.
- Meeting with management to have a constructive dialogue, acknowledge their concerns, and explain the audit process and how the findings were determined. Listen to their perspective.
- Offering to work collaboratively with management to develop action plans to address the issues. Position the audit as a tool to help improve the organization.
- Maintaining objectivity and not backing down on the critical findings themselves, as changing ratings or findings would compromise the integrity and purpose of the audit.
The other options are not ideal because:
- An accommodating approach of changing ratings would sacrifice audit integrity.
- An assertive approach of persisting to convince the director risks further damaging the relationship.
- An assisting approach to help implement actions, while useful, doesn’t address the immediate need to defuse tensions around the current report.
By striking a balance between a measured, constructive tone and standing firm on the substantive findings, the auditors can work to slowly repair management relations while still fulfilling their duty to provide an objective assessment. Rebuilding trust will take time and require the auditors to demonstrate the value they provide.
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