The internal audit manager sent a team of auditors to perform a first-time audit ofa computer center at one ofthe regional offices. The audit supervisor, after his preliminary discussion with local supervision, proceeded to carry out the audit without enlisting the cooperation of the technically qualified employees. At the conclusion of the audit when the findings were discussed, there were serious differences of opinion between auditees and auditors which cast doubt on the effectiveness of the audit findings and recommendations.

Required: Describe three ways in which the auditors might have modified their approach to gain more harmonious and effective relations between auditors and auditees.