Effective Communication
for Internal Auditors -
Reporting with Impact
IIA
UGANDA ANNUAL NATIONAL
SEMINAR
2021
Gervase
Ndyanabo
Communication dilemma
Introduction
• Communication is two way.
• Communication affects virtually everything
that happens in organisations and in our
lives.
• Communication is important for every job.
• Good communication is one of the
hallmarks of successful leaders in internal
auditing.
Listening
• Perhaps the weakest link in the
communication chain.
• It is important for internal auditors to
actively concentrate on what others are
saying so that effective communication
can occur.
Some barriers to effective listening
1. Judgment of the speaker or the topic.
2. Getting ready to speak or thinking about
your counterargument.
3. Distraction or daydreaming.
4. Connecting to what the other person is
saying and making it about you.
5. Making assumptions or reading the mind
of the speaker.
Barriers to effective listening …
6.Giving advice or counsel and believing
you know the answer.
7. Agreeing just to stop or avoid the
conversation.
8.Looking through your ‘lens’ or filter
(attitude, belief or experience).
9. Getting into a debate.
10. Comparison and evaluation of
what the
Imperatives for Effective Communication
• Credibility is always key
• Establish and maintain rapport
• Demonstrate professionalism, including in
personal appearance and demeanor
• Be positive
Non verbal Communication
• Body posturing
• Position of arms and hands
• Eye contact
Audit Reports
• The internal auditor’s opportunity to get
management’s attention
• “We have, on the whole, an admirable
story to tell – buttressed by facts and
figures, and supported by analysis and
reason.” Dudley E. Brown
Purpose of Audit Reports
1. Communicate
2. Explain
3. Persuade
4. Call to Action
Some Report Writing Tips
• Think before you write
• Aim at your audience
• Write for your least informed reader
• Keep it simple, clear and brief
• Edit for grammar, appearance and
consistency
• Place the most important findings at the
beginning of the report
Conclusion
• Auditors must possess strong listening
and interpersonal skills. Auditors have to
be careful in using certain voice reflections
when working with different types of
individuals at various levels within an
organization. Auditors must be aware of
how their mannerisms impact auditees.
Conclusion
Very effective leaders set the right
communication cadence, provide timely and
effective communications (including concise
communications enabled by visual reporting
and dashboard analytics), and can communicate
with impact.
Thank
You