A headquarters-based internal auditor has been sent to a major overseas subsidiary to conduct various engagements. Initially, the internal auditor spends time to become familiar with local customs and organization’s practices while embarking on the first engagement.
Which of the following competencies does the internal auditor exercise?
A . Communication.
B . Persuasion and collaboration.
C . Business acumen.
D . Governance, risk, and control.
Answer: A