THE COMMUNICATION GAP AND THE EFFECT OF SELFPERCEPTION ON ASSESSMENT OF INTERNAL AUDITORS’ COMMUNICATION SKILLS
THE COMMUNICATION GAP AND THE EFFECT OF SELFPERCEPTION ON ASSESSMENT OF INTERNAL AUDITORS’ COMMUNICATION SKILLS
Author(s): Waldemar Rydzak, Joanna Przybylska, Jacek Trębecki, Miguel Afonso SellittoSubject(s): Business Economy / Management, Theory of Communication, Accounting - Business Administration, Human Resources in Economy, Socio-Economic Research
Published by: Fundacja Centrum Badań Socjologicznych
Keywords: economic information; communication; selfperception; job satisfaction; competency assessment; internal audit;
Summary/Abstract: Organizations employing internal auditors indicate communication skills among the key auditor competencies that allow for improving audit efficiency and reputation. This study, carried out with the participation of Polish internal auditors, has shown that the auditors, in particular from the public sector, who felt frustrated or unappreciated tended to give a lower rating to the general degree of usefulness of communication, as well as to the level of their own skills in this regard. This assessment changes as job seniority grows. Improving communication skills and effectiveness of audit activities requires not only organized training but also measures to increase the comfort and satisfaction with work of internal auditors -especially those with less work experience.
Journal: Economics and Sociology
- Issue Year: 16/2023
- Issue No: 2
- Page Range: 148-166
- Page Count: 19
- Language: English