You are conducting the first audit of the marketing activities of your organization. Your preliminary survey has disclosed indications of deficient conditions of a serious nature. You expect your audit work to document the need for substantial corrective action. You feel certain that your audit report will contain descriptions of a number of serious defects.
Your preliminary meeting with the director of the marketing division and the principal subordinates gave you reason to believe that they will be defensive, that your audit report will receive a chilly reception, that your stated facts are likely to be challenged, and that any deficient conditions reported will be denied or minimized.
a. Identify the aspect of the International Standards for the Professional Practice of Internal Auditing that applies to the problems described above.
b. Describe four techniques that you might use to improve the chances that your report will be well received and that appropriate corrective action will be taken?
(CIA, adapted)