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INTERNAL-AUDITING5 MIN READ

When the CFO Wants Softer Language

Use evidence-based language to resist inappropriate softening without becoming combative.

Mira M CFO 1 Request 2 Evidence 3 Close The CFO asks, "Can we call this an opportunity instead of a control failure? The board pack is already tense." The evidence shows bank reconciliations were not reviewed for 4 months, but the relationship with Finance matters. The internal audit skill is deciding what evidence would change a governance decision, not collecting comfort material. Hold report precision when an executive asks audit to dilute a finding. turns audit principle IIA communication quality principles Internal audit communication should be accurate, objective, clear, concise, constructive, complete, and timely. Constructive does not mean vague.…

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