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To Operate Effectively,an Internal Auditor Must Be Independent of the

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To operate effectively,an internal auditor must be independent of the


Definitions:

Perspective-taking Ability

The capacity to understand and consider a situation from the viewpoint of another person, fostering empathy and clearer communication.

Neale and Northcraft

Scholars known for their contributions to research in negotiation and organizational behavior, particularly in understanding negotiation tactics and outcomes.

Machiavellianism

A personality trait characterized by a duplicitous interpersonal style, a cynical disregard for morality, and a focus on self-interest and personal gain.

Characteristics

Attributes, traits, or features that identify and distinguish an individual, object, or concept from others.

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