Communication and Client-Auditor Relations

Publications

Trevor Boutall, Institute of Internal Auditors - UK and Ireland, 2002. ISBN 0-9536824-0-4

Communication skills underpin all of our working activities. Internal Auditors use communication skills when:

discussing and agreeing risk and control issues with senior management
debating audit plans, practices and allocations with fellow Internal Auditors
explaining the purpose and requirements of the audit to operational managers
interviewing clients to gather information for the audit
reporting on the audit findings and presenting recommendations
advising management on how to improve controls
working with audit committees
facilitating Control Self Assessment Review workshops
and on numerous other occasions during their daily work

Without these communication skills, Internal Auditors are unlikely to be effective in influencing organisations’ behaviour in managing risk. Indeed, communication and interpersonal skills form one of the key components of the profile of an effective Internal Auditor.

Nowadays, Internal Auditors are not recruited purely for their technical ability to carry out rigorous audits. Internal auditors also need to have a good understanding of business processes and the organisational and regulatory context in which they are working. They need to be able to plan and manage the audit process so that quality audit results are delivered on time. But above all, Internal Auditors need to be able to empathise with their clients and build productive partnership relationships through their communication and interpersonal skills.

This open learning skills module, designed to develop Internal Auditors’ communication and interpersonal relationship skills, is available as part of the professional examinations of the Institute of Internal Auditors - UK and Ireland.

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