How does Internal Audit deal with situations where the top management is not cooperative and responsive?

The complete question was:
How does Internal Audit deal with situations where the top management is not co -operating in sharing of information/is not responsive to the internal audit recommendations?

(Asked by Prashant B on LinkedIn's QA)

Dear Prashant,

I think Internal Auditor should learn first that situations before dealing with that situations. Please keep in mind that you cannot blame one of another or even blame on the situation.

Why the top management prefer to take defensive position rather than taking the opportunity to improve management's performance? The answer might be related with the definition of role and responsibility of audit commitee (that should be clearly described in AC Charter and also well established by the commitees). The AC Charter should be well understood by both member of AC and also the management. In alot of circumstances, Audit committees should press more and trust less with corporate management.

On the other side, IA function need to communicate its IA Charter to management. IA function should be able to 'marketing' their services to its customers by promoting the idea of 'helping to help you' to its customers. Because in the end of the day, the improvement and add values could become the ultimate 'products' of IA services.

Regards,
Catur P.
http://indogrc.blogspot.com

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