Develop better
communication skills
Being able to communicate effectively is essential for internal auditors. gives this advice
Internal auditors provide assurance to the board and senior management on the effectiveness of governance, risk management and control. Performing this role effectively requires internal auditors to communicate to a high standard and to use that ability to build relationships with a range of stakeholders.
Internal auditors use their communication skills to understand issues through their expertise in engaging, questioning and listening to line managers. They must also be able to convey confidence that their assessments and audit opinions are high quality and credible. They do this through their ability to report clearly and concisely. Internal auditors can be catalysts for change and improvement through their ability to communicate the impact of poorly managed risks on the achievement of company objectives.
Such is the importance of good communication, that the Institute of Internal Auditors’ (IIA) Professional Practices Framework has a number of references to effective communication. For example, within its international standards of best practice, Standard 2420 lays down that internal audit communication should be ‘accurate, objective, clear, concise, constructive, complete and timely’. The institute also produces guidance on the subject of communication criteria and quality.
Communication skills in demand
Communication is also the subject of coverage in the IIA’s professional journals and in member surveys. One such survey by the IIA found that heads of internal audit need their staff to be able to build relationships (81 per cent) communicate and present well orally (76 per cent) and produce well written audit reports (62 per cent).
Whatever the particular objective of audit communication, there are some important factors to consider. Thinking about these factors and planning communication activities can have an enormous impact on how internal audit teams are perceived by their stakeholders and therefore how effective an internal audit function can be within its organization.
Practical steps to planning your communications
Effective communication must be planned and structured around an objective and with a desired response in mind. It is a two-way process which allows for repetition of the message and provides opportunities for feedback. This enables understanding of the message and meaning to be confirmed.
There are two key areas where the need for excellent communication skills are most evident.
- First is to building relationships. The key personal communication skills for internal auditors to develop include adeptness at listening attentively, showing empathy and demonstrating their understanding for the auditee’s issues, concerns and opinions. These things build rapport and engagement, which are important to the process of evaluation and improvement.
- Second is formal reporting which is of critical importance to internal auditors. The narrative-style written report is often the mainstay for internal audit reports. However, other types of reporting, such as face-to-face presentations, are increasingly being used. These can improve impact and effectiveness in reporting internal audit findings and generating the desired responses from the increasing range of stakeholders.
Checklist to planning your internal audit communication
Effective reporting, whether it is to line management or the board, should reflect the following steps in communications planning:
1. What are my objectives?
- what am I trying to achieve?
- what response do I need to create?
2. Key messages
- what information do I need to convey and how should it be prioritized?
3. Audience - who am I communicating with?
- what does my audience already know and what does it need to know?
- what barriers/objections may prevent messages getting through – these can be both physical and cognitive barriers
- what level of formality is needed to ensure the communication is effective?
4. Channels/media
- what is the best way to deliver my messages, given the information I need to convey, my audiences information needs and my feedback needs?
5. Evaluation and feedback
- how will I know the communication has been effective?
The ‘so what’ test
It’s helpful to conclude with more practical advice. At a recent forum, heads of internal audit disussed tips and techniques for communicating internal audit reports were discussed. One head commented that internal auditors should focus on the top five messages they wish to put across in the report, whether it’s a written report or a presentation. Her favourite question to any issue raised by members of her team is: ‘So what?’ Each point needs to link business objectives to key risks. ‘The audit observations and actions need to be clearly relevant to those objectives and risks,’ she concluded. The output of an audit should be seen as beneficial change, rather than as a report. Considering your internal audit report as an exercise in effective communication will help you to achieve that change.
About the author
Chris Baker is the technical manager of the Institute of Internal Auditors - UK and Ireland www.iia.org.uk
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