Beyond Audit

CHAPTER 10Communication Focus

AS THE REQUIREMENTS, DEMANDS, and dynamics of executing an internal audit change, the internal audit department must adjust to the new environment in which audit engagements are being completed. As the audit operations move from in person to a remote requirement, the reliance on effective communication will continue to grow and become more demanding. Throughout the book to this point, communication and its impact on the audit process has been referenced and stressed as a contributing factor for success. This chapter will analyze the communication model, skills, profile, and key deliverables needed in each phase of an audit to ensure success as internal audit teams try to navigate the new audit engagement environment successfully.

Communication is a critical skill that all auditors must possess if they want to succeed in the audit operating environment and this skill will be scrutinized to a much deeper degree during a remote audit engagement. Consider how much more reliance will be placed on an auditor's words and message when all requests will be facilitated over the phone or via videoconference call. As with any audit skill, the objective of the skill must be understood in order to recognize the effort needed to accomplish the corresponding objective. Communication as a foundational skill is no different. The first step to developing a strong communication foundation is to recognize the importance of the communication model. Too many internal ...