Auditing Information Systems, Second Edition

14.7. HUMANISTIC SKILLS FOR SUCCESSFUL AUDITING

One of the most often overlooked but essential skills for IS auditors and any other type of auditors to possess are those pertaining to communication and interpersonal relations. Skills such as a high-level business understanding, verbal and written communication skills, analytical skills, and negotiation skills are equally as important as the technical skills necessary to effectively evaluate IS control environments.

Historically, auditors were often perceived as technical recluses who dealt with people only after they had identified errors, irregularities, and other violations of policies, procedures, laws, or regulations. The recommendations in audit reports were often perceived as stern, robotic, and difficult to revise. Auditors needed only to be able to identify weaknesses with limited regard as to how they were presented to the auditee management. This autocratic approach to auditing was the old school of thought. Thankfully, modern auditing has progressed to more of a consultative role. Under the modern internal control frameworks (see Chapter 10), auditee management is encouraged to look to auditors for suggestions as to how to improve operations and achieve strategic objectives.

Auditors must be able to act as a liaison between management and staff and between management of different departments that rely on each other but may be experiencing common difficulties. They must be able to present findings and effectively interact ...