Client Relations Flashcards

An engagement client complains that the audit team disrupted daily operations. Which future practice would BEST address this concern?

Answer: Coordinating fieldwork schedules with the client during planning

Planning schedules with the client minimizes disruption while preserving audit quality.

Which statement about recognizing positive observations in audit reports is MOST accurate?

Answer: Satisfactory performance may be acknowledged, which can improve client relations

Acknowledging satisfactory performance is encouraged and helps balance the report.

A department head insists on attending every interview the auditor conducts with their staff. The auditor's BEST response is to:

Answer: Explain that private interviews may be needed for candid responses and seek agreement, escalating if unresolved

Auditors should explain the need for unrestricted access and escalate potential scope limitations if needed.

Which skill is MOST important for an internal auditor when gathering information from a defensive auditee?

Answer: Interpersonal skills such as rapport-building and open-ended questioning

Interpersonal and communication skills reduce defensiveness and elicit useful information.

Who is primarily responsible for implementing corrective actions on audit observations?

Answer: Management of the audited area

Management owns the risks and controls and is responsible for remediation, while internal audit monitors follow-up.

Internal audit's follow-up process supports client relations PRIMARILY by:

Answer: Confirming that agreed actions were effectively implemented and keeping stakeholders informed

Monitoring disposition of results ensures accountability and transparent communication.

Which tone is MOST appropriate in written audit observations?

Answer: Objective and constructive, focusing on facts and improvement

Communications should be accurate, objective, clear, concise, and constructive.