Building a Better Auditor: Communication Is the Auditor’s Superpower

Within internal audit, communication is not a soft skill, but a fundamental skill. Notwithstanding how accurate our tests, insights, or findings may be, unless we can interpret our findings in a way that appeals to the stakeholders, our work can be misinterpreted, ignored, or even rejected.

Internal auditors bridge the gaps between management, the board, and the audit committee. These groups differ in terms of their expectations, technical understanding, and communication styles. Closing those gaps cannot be achieved by producing a report, but by continuing a dialogue.

When internal auditors communicate effectively, we are not just delivering results. We gain trust, credibility, and alignment. A well-presented audit helps the management understand risk issues, better clarifies recommendations to audit clients, and assures the board that the organization is moving in the right direction. Even the best audit work can be in vain without proper communication.

Communication Across the Audit Life Cycle

From my personal experience, I have come to realize that communication must be included in all parts of the audit process:

• Planning: At this stage, communication begins. Elaborating the purpose, establishing the deliverables, and involving stakeholders in advance limits the surprises and opposition. For one potentially challenging audit, when I presented the audit scope and plan to department heads early, the audit clients were able to raise concerns and engage in discussion. By the end of that session, thanks to open and effective communication, we had essentially completed the risk assessment that would have otherwise taken a week.
• Fieldwork: What is needed in this stage is effective questioning, listening, and openness. Another memorable audit involved regular interactions with the audit client department, and that regular communication approach turned what began as a strained process into a collaborative one. During fieldwork, being able to explain what we were doing and why to all levels of employees decreased anxiety and promoted cooperation.
• Reporting: At this stage, good communication means simplifying difficult problems and actions. You must narrate a story in the report: What did we find? Why does it matter? What should be done? As I have learned, when plain language is applied and recommendations are related to business objectives, buy-in increases.
• Follow-up: It’s been my experience that audit clients often don’t meet deadlines. There are various reasons for this, and I always listen to clients and consider that the recommendation or action plan is not fixed. If the plan needs to be changed due to any circumstance, I discuss the situation with the CAE and assure the audit client that my objective is to support them in closing the control gaps. Where there is disagreement, I don’t use strict words, such as, “We agreed on this date.” It is better to persuade them. Look into the issue again and provide them with updated figures to persuade them the issue remains the same or significant and requires an immediate action plan to close the control gaps.

Practical Ways to “Always Be Communicating”

How can auditors apply the ABC principle? Based on my experience, these basic actions will have a big impact:

• Communicate early and often: Don’t be afraid to communicate early, even if your results are not fully ready. Communication delays can have an impact on the audit cycle. Talk in generalizations and get the audit client’s feedback. Many times, conversations with clients provided information that helped me in my fieldwork. The audit client guided us in the right direction, suggested a useful sample, and provided us with examples and cases that helped in writing the report. Auditors should be objective and verify all details — but remain open.
• Tailor your style: Effective communication is not one-size-fits-all. It’s about aligning your message with what matters most to your audience. When communicating with technical staff, use precise, data-driven language. With business executives, the tone should be for operational efficiency and decision-making. When addressing the board, focus on strategic implications and risk oversight.
• Be clear and concise: Simplify complicated matters by putting them in the form of summaries and graphics.
• Practice active listening: Communication is not about talking and speaking but paying attention to important details and creating a solution.
• Be humble: Auditing is not a game to win. Be civil and fair.

Internal auditing does require technical skills, but technical skills alone are not adequate. Communication can turn an auditor into a reliable advisor with the ability to connect, clarify, and motivate. The best audits are not just ones that are satisfactorily completed but ones that are well-understood and acted upon.