Certified Government Auditing Professional (CGAP) Practice Exam

If an auditor receives a hostile reception from a top official, what is the most appropriate response?

1. Defend the auditor's extensive experience and dismiss the official's concerns.

2. Maintain a non-verbal response to reduce confrontation.

3. Acknowledge the official's concerns while reiterating the auditor's responsibility to complete their work.

4. Threaten to escalate the situation to higher authorities.

The correct answer is: Acknowledge the official's concerns while reiterating the auditor's responsibility to complete their work.

When faced with a hostile reception from a top official, it is crucial for an auditor to maintain professionalism and focus on their objectives. Acknowledging the official's concerns demonstrates respect and understanding, which can help to de-escalate any animosity present in the situation. By reaffirming the auditor's responsibility to complete their work, the auditor emphasizes the necessity of conducting a thorough audit while also validating the official's feelings. This approach establishes a constructive dialogue that can lead to improved cooperation. Maintaining a non-verbal response, while it may reduce immediate confrontation, does not address the underlying issues or concerns directly and may leave misunderstandings unclarified. Defending one's extensive experience and dismissing the concerns of the official is likely to exacerbate tensions rather than foster a collaborative environment. Threatening to escalate the situation to higher authorities can create an adversarial relationship, leading to a breakdown in communication and potentially hindering the audit process. Thus, acknowledging concerns while upholding the auditor's responsibilities is the most effective strategy in this context.