Information system projects often go awry and when they do internal auditors are often in a position to bring the problems to management’s attention. However, managers are not always receptive to risk warnings, even when internal auditors who are role prescribed to carry out this function deliver such warnings. This phenomenon is known as the deaf effect. This paper aims to examine the actions that internal auditors take to resolve the deaf effect and how these actions affect the auditor–manager relationship.,Based on a multiple case study approach, the authors conducted in-depth interviews with auditors and examined ten cases of the deaf effect from the auditor’s perspective.,The findings revealed three categories of actions that auditors took in response to the deaf effect and how these actions immediately affected the auditor–manager relationship. Further, by analyzing the subsequent sequence of actions taken by the auditor in each case, the authors identified three distinct patterns that capture the dynamics of the auditor–manager relationship over time until the deaf effect was, ultimately, resolved.,Several practitioner studies have shown that internal auditors and managers struggle to build effective relationships, even under the most favorable circumstances and the authors suggest that deaf effect situations are likely to pose an even greater challenge to the auditor–manager relationship. The study contributes to the discourse on internal audit effectiveness in several ways. First, the authors identified three categories of actions that internal auditors took in response to the deaf effect. The authors found that two of these categories of action are related to the two distinct roles that internal auditors can play (inspector or consultant). Second, the authors examined how these categories of actions played out over time, influencing the auditor–manager relationship dynamics.

中文翻译：

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信息系统项目通常会出错，而当他们执行时，内部审计师通常可以将问题引起管理层的注意。但是，即使规定了执行此职能的内部审计师发出此类警告，经理也不总是会接受风险警告。这种现象被称为聋效应。本文旨在研究内部审计师为解决聋人效应而采取的行动，以及这些行动如何影响审计师与经理之间的关系。基于多案例研究方法，作者对审计师进行了深入访谈，并研究了十个案例。从审计师的角度来看，充耳不闻。调查结果揭示了审计师针对聋人影响采取的三类行动，以及这些行动如何立即影响审计师与经理之间的关系。此外，通过分析审计员在每种情况下采取的后续行动顺序，作者确定了三种截然不同的模式，这些模式捕获了审计员与经理之间的关系随着时间的推移而变化，直到最终消除了聋人的影响。研究表明，即使在最有利的环境下，内部审计师和经理也难以建立有效的关系，作者认为，聋哑人的情况可能会给审计师与经理之间的关系带来更大的挑战。该研究通过多种方式为有关内部审计有效性的论述做出了贡献。第一，作者确定了内部审计师针对聋人影响采取的三类行动。作者发现，这些行为中的两个与内部审计师可以扮演的两个不同角色（检查员或顾问）有关。其次，作者研究了这些类别的行为如何随着时间的流逝而发生，从而影响了审计师与经理之间的关系动态。