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:

Satiety

The state of being satisfied; fullness.

James And Lange

Theorists who proposed an emotion theory suggesting physiological arousal precedes the experience of emotion.

Cognitive Representations

Mental models or mental images that individuals form about objects, events, or people, based on their knowledge and experiences, which guide their interactions with the external world.

Physiological Responses

The body's automatic reactions to a stimulus, including changes in heart rate, breathing, and muscle tension, among others.