Ethical – C
Diplomatic – F
Open to improvement – B
Perceptive – E
These behaviours are standard auditor personal attributes used in lead auditor training and are aligned with audit competence guidance.
Ethical – C. Fair, truthful, sincere, honest, discreet
An ethical auditor acts with integrity. This includes honesty, truthfulness, sincerity, fairness, and discretion when handling audit evidence, findings, and confidential information. Ethical behaviour is essential because audit conclusions must be trusted and based on professional conduct.
Diplomatic – F. Tactful in dealing with individuals
A diplomatic auditor interacts with people carefully and respectfully. During audits, questions may be sensitive, findings may be difficult to communicate, and interviewees may feel pressure. Being tactful helps maintain cooperation and supports effective evidence gathering.
Open to improvement – B. Willing to learn from situations
An auditor who is open to improvement learns from audit experience, changing conditions, and new information. This behaviour supports continual development and better audit effectiveness over time.
Perceptive – E. Aware of and able to understand situations
A perceptive auditor recognizes what is happening in the audit environment and understands the significance of what is seen, heard, and observed. This helps the auditor detect inconsistencies, identify risks, and understand process realities beyond prepared answers.
Why the other options are not used here:
A. Persistent and focused on objectives describes tenacious behaviour.
D. Actively observing surroundings/activities describes observant behaviour.
So the correct matching is:
Ethical – C
Diplomatic – F
Open to improvement – B
Perceptive – E
