Q: 13
During an audit engagement, the internal auditor discussed a risk mitigation recommendation with the manager of the area under review. The manager disagreed with the risk assessment and recommendation. The two failed to come up with an alternative solution, and the auditor decided to proceed with including the original recommendation in the engagement report. Which of the following is especially important in dealing with this type of situation?
Options
Discussion
Probably A, seen similar on official sample questions. I’d use the IIA study guide and maybe some case scenario practice.
Its D for me. Independence and confidentiality are top priorities during reporting, especially when there's disagreement with management. I think that's more critical than just communication here. Open to other views if I missed something.
D imo
Maybe A here. The question is testing for soft skills like communication and negotiation, not just technical knowledge. D feels like a trap, since independence matters but isn't the main challenge in resolving disagreement on audit recommendations.
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