Question

Building the right relationship with auditees is critical to your success as an internal auditor. This can be accomplished in several ways. Which of the following is not one such?

A. Show true interest in what the audit contacts are telling you.
B. Makeitevidentthatyourjobistofindfaultsinwhattheydo.
C. Whenyouidentifyanissue,keepitscriticalityincontext.
D. Learn about the business process prior to speaking with the owner.

Answer 1

Answer: Option B. Make it evident that your job is to find faults in what they do.

An internal auditor in order to building the right relationship with the auditees must firstly learn about the business process that he is planning to audit before approaching the owners. He must be attentive and show interest in what the auditees are communicating to him and whenever an issue is identified, must keep the criticality of the issue in mind. Such an approach will help build a certain confidence in the minds of the auditee regarding the internal auditor and in turn build the right relationship between them.

The internal auditor must not however, approach the auditees with an attitude of trying to find faults and errors in their work which will make them uncomfortable.

Thus, option B. is the correct answer.