Demonstrating conflict-resolution skills involves addressing the issue through appropriate channels and seeking a resolution that satisfies all parties involved. By meeting with senior management, the auditor acknowledges the employees' refusal to meet and elevates the concern to a higher level. This approach allows senior management to understand the situation and take appropriate actions to facilitate the audit process while considering the employees' workload and potential constraints. It demonstrates the auditor's ability to handle conflicts professionally and seek collaborative solutions.
References:
* The IIA Standards: Standard 2400 - Communicating Results: "Internal auditors must communicate the results of engagements."
* IIA Practice Guide: "Interpersonal Skills for Internal Auditors": Discusses the importance of effective communication and conflict-resolution skills in internal auditing.