IIA-CIA-PART1 · Question #191
Nearing the completion of fieldwork, an internal auditor shared the draft report findings with management prior to the closing meeting. During the closing meeting, management expressed…
The correct answer is C. Persuasion. Persuasion is correct because an effective internal auditor doesn't simply deliver findings at the end - they actively engage management throughout the audit to build understanding and acceptance. The fact that management was "not familiar" with findings despite receiving the…
Question
Nearing the completion of fieldwork, an internal auditor shared the draft report findings with management prior to the closing meeting. During the closing meeting, management expressed dissatisfaction in that they were not familiar with some of the findings. Management also noted that some aspects of the report seemed confusing. Which of the following competencies appears to have been lacking in this scenario?
Options
- ACommunication.
- BBusiness acumen.
- CPersuasion.
- DCritical thinking.
How the community answered
(43 responses)- A7% (3)
- B2% (1)
- C74% (32)
- D16% (7)
Explanation
Persuasion is correct because an effective internal auditor doesn't simply deliver findings at the end - they actively engage management throughout the audit to build understanding and acceptance. The fact that management was "not familiar" with findings despite receiving the draft report signals that the auditor failed to cultivate agreement and buy-in during fieldwork, not just at the end. Communication (A) is wrong because the auditor did communicate - they shared the draft before the meeting; the failing was in engagement and gaining acceptance, not merely delivering information (though a confusing report is a symptom, not the root cause here). Business acumen (B) is wrong because there is no indication the auditor misunderstood the business environment or industry context. Critical thinking (D) is wrong because the scenario gives no reason to doubt the auditor's analytical or reasoning abilities in identifying findings.
Memory tip: Think of persuasion as the "no surprises" competency - if management is shocked or dissatisfied at the closing meeting, the auditor failed to persuade and align stakeholders during the audit, not just at the finish line.
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