Anyone who has spent much time as an internal auditor has inevitably generated audit results that created friction or tension with those whose areas of responsibility were audited. Sometimes, even the most professionally executed internal audit with the most constructively written report can land with a huge thud. The results of our reports often are used as the basis for evaluating management performance. Unfavorable results have been known to cost executives a bonus, a promotion, or even their job. Adverse audits can damage relationships. Call it a “broken fence.”
It is practically impossible to avoid occasionally breaking fences in our line of work.…