Management of an area under review is aggressive, upset, and questioning the knowledge and experience...

The best strategy in dealing with management's aggressive reactions to critical audit findings is to take a compromising approach. This approach involves modifying the tone of the report to address sensitivity issues while maintaining the integrity and accuracy of the critical findings. This method balances assertiveness in preserving the audit's findings and accommodating management's concerns, which may help in mending the relationship without compromising the quality of the audit work.

Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)