1. One of the key skills for a chief audit executive (CAE) is the ability to create buy-in with management and other stakeholders for the internal audit function
2. Buy-in means that management understands and supports the value and role of internal audit, and provides the necessary resources and access for internal audit to perform its work effectively
3. To create buy-in, the CAE should communicate clearly and persuasively the objectives, scope, and benefits of the internal audit engagements, and how they align with the organization's goals and risks
4. The CAE should also demonstrate the professionalism, competence, and independence of the internal audit team, and foster a collaborative and trusting relationship with management
5. In this case, the CAE should meet with the general manager to explain why access to write and export specialized reports from the organization's database is required for the engagement.
The CAE should show how these reports will help to test and analyze the controls and processes that are relevant to the organization's risks and objectives. The CAE should also highlight the potential issues or opportunities that can be identified from using these reports, and how they can help to improve the organization's performance and governance.
The CAE should also address any concerns or objections that the general manager may have, such as data security, confidentiality, or system integrity, and assure that internal audit will follow the appropriate standards and protocols when accessing and using the data.
The other options are not likely to create buy-in with management. Sending the internal audit charter or a staff auditor may not be sufficient or persuasive enough to convince the general manager of the need for access.
Explaining that internal audit's work program requires the reports may not explain how they are relevant or beneficial to the organization. These options may also appear as confrontational or demanding, rather than collaborative or consultative, which may damage the relationship between internal audit and management.