Management of an area under review is aggressive, upset, and questioning the knowledge and experience of the organization’s internal auditors, as the audit results highlight critical findings. The relationship between the internal audit activity and management has continued to deteriorate, as previous audit reports also showed a large number of issues. What would be the best strategy for working through the current audit results while also attempting to repair the relationship with management?
Which of the following principles of The IIA's Code of Ethics implies that internal auditors should refrain from performing assurance services when there is an impairment to audit independence that has not been declared?