An Internal Auditor and Engagement Client Are Deadlocked Over the Auditor's

question 386

Multiple Choice

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?

• 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.

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Definitions:

Performance Orientation

A cultural or organizational focus on performance and achievement of specific outcomes, often measured against predefined standards.

Future Orientation

A perspective or planning approach that prioritizes long-term goals and anticipates future trends and potential challenges.

Gender Equality

The state in which access to rights or opportunities is unaffected by gender, and individuals are treated equally regardless of their gender.

Motivation Orientation

The direction and intensity of an individual's impulse towards achieving particular goals or fulfilling specific needs or desires.