ABSTRACT
Persuasion is an important aspect of internal auditing that does not receive enough attention or coverage. Internal auditing is done for a reason: identify opportunities for improvement within organizations. Audit testing is generally done to answer some key questions: Are we achieving our mission and objectives? Are the right risks identified and mitigated appropriately? Are controls doing what they are supposed to do? The testing done answers those questions. Persuasion is accomplished by appealing to: Reason, character and emotion. Internal auditors generally appeal, and are mostly receptive, to the top two: Reason and Character. Internal auditors also refer often to the main driving force for their work: determine if the organization is achieving its objectives, and if controls are effective mitigating risks. When issues emerge, internal auditors must be able to effectively persuade audit clients about the importance of the issue, and the need to take corrective action.
