Client Relations Flashcards
7 cards from real CIA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Client Relations flashcards as text
During an engagement, the auditee manager repeatedly delays providing requested documents. What is the internal auditor's most appropriate first step?
Answer: Discuss the delays directly with the manager to understand causes and agree on a revised timeline
Resolving issues at the lowest appropriate level through direct communication preserves the relationship and is the expected first step before escalation.
Which activity BEST builds trust with engagement clients before fieldwork begins?
Answer: Holding an opening (entrance) meeting to discuss objectives, scope, and timing
The opening meeting sets expectations and gives management a chance to raise concerns, building cooperation.
An auditee asks the internal auditor to keep a significant control weakness out of the final report in exchange for fixing it immediately. The auditor should:
Answer: Include the observation and note management's corrective action in the report
Significant observations must be communicated; management's prompt action can be acknowledged but does not justify omission.
Which communication technique is MOST effective when an auditee strongly disagrees with an audit observation?
Answer: Actively listening, reviewing the evidence together, and documenting management's view if disagreement remains
Active listening and evidence review resolve misunderstandings, and unresolved disagreement can be documented in the report.
A client satisfaction survey sent after each engagement primarily helps the internal audit activity to:
Answer: Support its quality assurance and improvement program
Post-engagement surveys are a common ongoing-monitoring input to the quality assurance and improvement program.
Why should internal auditors share draft observations with the auditee before issuing the final report?
Answer: To confirm factual accuracy and obtain management's action plans
Reviewing drafts validates facts and allows management responses to be incorporated.
Which behavior would MOST likely damage the internal auditor's relationship with an engagement client?
Answer: Surprising management with significant findings for the first time in the final report
A 'no surprises' approach is a core principle of good client relations.