An internal auditor should be conscious of the obligation to be objective and of the need for constructive and practical audit opinions and recommendations. The auditor also should be conscious of the need for good auditor/auditee relationships.

Assume that an auditor is concluding an audit of the engineering division. The major audit findings indicate a tendency to bypass other departments that should be involved in decision making; some shortcomings in control practices; and a lack of liaison among the engineering, purchasing, and accounting departments.

Required:

Describe five actions the internal auditor should take to avoid unnecessary conflict and to preserve a workable relationship with the auditee.