Which of the following is an element of effective negotiating?

Effective negotiation focuses on interests rather than fixed positions. Interests explain why each party wants something, while positions are the specific demands each party initially states. By focusing on interests, negotiators can identify options that satisfy underlying needs and preserve relationships. This approach is especially useful in internal audit when resolving disagreements over findings, action plans, ratings, deadlines, or resource constraints. Option A is not a core negotiating principle and may create personal bias. Option C is too narrow because effective negotiation usually develops multiple options before settlement. Option D describes positional or power-based bargaining, which may damage relationships and reduce long-term cooperation. Therefore, Option B is correct.