If you have been in internal auditing for a few years, you’ve probably seen it happen. When you start your entrance conference, everything is going smoothly. You’ve prepared carefully for the meeting, and you have cordial relationships with your audit clients. Suddenly, however, your clients are frowning, and communications seem to have become a one-way street. It’s almost as if a door had closed. Management’s arms are crossed defensively, and they no longer seem to want to agree with anything you say. At times, you might not even be aware of why the change took place — you only know that the chance for open communications and sharing of ideas seems to be fading away.
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