Which of the Following Techniques Would Be Least Effective in Resolving

Multiple Choice

Which of the following techniques would be least effective in resolving the conflict created by an internal audit client's perception of the audit report as a personal attack on his management performance?

A) The auditor should focus on the audit client as a person and understand him, rather than just concentrating on the problem.
B) The auditor should make recommendations based on objective criteria, rather than based on a subjective assessment.
C) The auditor should explore alternative solutions to address the audit problem, so the audit client has options.
D) The auditor should take a flexible position on the recommendations and focus on resolving the issue by addressing the interests of the people concerned.