An internal auditor and engagement client are deadlocked over the auditor ' s differing opinion...

When there is a deadlock between the internal auditor and management over a significant issue such as access controls, escalating the issue to senior management is the most effective strategy. This approach ensures that the disagreement is addressed at a higher organizational level, where a decision can be made that aligns with the organization ' s risk tolerance and priorities. References: = IIA Standard 2600 - Resolution of Senior Management ' s Acceptance of Risks.