COMMUNICATION IN INTERNAL PUBLIC AUDIT
COMMUNICATION IN INTERNAL PUBLIC AUDIT

Summary/Abstract: Communication represents a key aspect of the internal public audit, contributing to the effectiveness, credibility, and overall value of the audit function. This paper examines the role of communication in internal auditing, focusing on the principles of effective communication, such as clarity, conciseness, relevance, objectivity, timeliness and engagement of stakeholders. The role of professionalism, integrity, confidentiality and consistency was further underlined in the study for audit communication. Additionally, the paper examines the relationship between auditors and auditees, focusing on the role of communication in facilitating cooperation, understanding audit findings, and supporting organizational improvement and governance. The research highlights the growing importance of communication competency in the context of the evolving internal audit function, digital communication trends, and the dynamics accelerated by the COVID-19 pandemic. The paper concludes that effective communication is essential for strengthening stakeholders’ trust, improving audit effectiveness, and enabling the audit function to move beyond its traditional role as a provider of information.

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