Which of the following skills did the auditor demonstrate?

During an assurance engagement, an internal auditor uses benchmarking research to support preparation of a report to stakeholders that contains significant findings about control deficiencies.

Which of the following skills did the auditor demonstrate?
A . Internal audit management.
B . Conflict negotiation.
C . Critical thinking.
D . Persuasion and collaboration.

View Answer

Answer: C

Explanation:

The use of benchmarking research to support the preparation of a report on control deficiencies demonstrates critical thinking. This skill involves analyzing and evaluating information from multiple sources to form a well-rounded view of the audit area, leading to significant findings and effective recommendations in the audit report.

Reference: Commonly recognized audit practices and skills as documented in auditing literature and the IIA’s Competency Framework.