Which characteristic is essential for an internal auditor to exhibit?

Objectivity is a cornerstone characteristic for an internal auditor to exhibit because it ensures that the auditor's assessments and evaluations are based solely on facts and evidence, rather than personal feelings, biases, or outside influences. This impartiality allows internal auditors to deliver fair and accurate evaluations of a credit union's operations, controls, and compliance with regulations.

Auditors who display objectivity are better equipped to identify risks, uncover discrepancies, and provide valuable recommendations without the distortions that can come from subjective influences. This trait also fosters trust among stakeholders, including management and the board of directors, as they rely on the auditor's findings to make informed decisions. By maintaining a neutral stance, auditors can effectively communicate their observations and contribute to enhanced governance and accountability within the organization.