b. Consequently, the internal auditor must gain the confidence of clients by demonstrating self-assurance, persuasiveness, fairness, empathy, and competence.
1) The internal auditor may gain clients’ willing cooperation by explaining how the engagement may be helpful and by emphasizing that all parties are member of a team with the same objectives.
2) Moreover, the internal auditor must avoid over-criticism.
a) An internal auditor who finds no major problems may be insecure about the result. (S) he may therefore resort to excessive criticism of minor matter, an approach that may alienate engagement clients and management and not be cost beneficial.