In order to effectively elicit sensitive information from an employee during an audit engagement, an auditor should:
In order to effectively elicit sensitive information from an employee during an audit engagement, an auditor should:
The most effective way for an auditor to elicit sensitive information is to explain the auditor's commitment to confidentiality and integrity. Emphasizing that breaching confidentiality would gravely damage the auditor's reputation highlights the importance of trust and encourages the employee to share sensitive information. This approach builds a rapport and reassurance necessary for an open and honest communication during an audit.
Authority of IA is described in the Charter
I think that the authority which the Internal Audit dep. had, is to conduct the audit plan, not to conduct a specific audit procedures.
Why not D ?
In as much as the charter outlines the authority and responsibility of internal audit, auditors do not have to remind the auditees during an interview as this would come off as offensive, they should instead explain to the interviewee that their submissions are safe