When evaluating potential engagement findings, Internal Audit team members must collaborate with Leadership and key stakeholders to identify the root cause and evaluate the significance of the exception considering the potential impact to the Bank and potential likelihood of recurrence if not corrected. The Senior Auditor must prepare audit work papers, narratives, and reports in an accurate, objective, clear, concise, constructive, complete, and timely manner and in accordance with the established Internal Audit methodology, applying professional skepticism and honoring confidentiality in the handling of information.