Listening: The Hardest Soft Skill

The scenario is fictional but probably reminds you of an interaction you’ve had. Listening is a tool that auditors can use in their daily work to better understand people, gather information for an engagement, and build deeper relationships with colleagues, peers, and stakeholders.

What Is Active Listening?

Active listening is singularly and completely engaging with another person to hear, process, and understand what they are saying. It is not limited to their words, but includes tone, body language, and — importantly — what is not being said.

During audits, clients are often guarded. Speaking freely may reflect poorly on them or their team, or they may fear the audit process — the “unknown.” This is where active listening can be so powerful. It can help put clients at ease and build a relationship that will transcend the specific engagement.

There are several tools and questioning techniques that are a part of the active listening package. These include:

• Open-ended questions — often using “Tell,” “Explain,” or “Describe” as ways to invite the speaker to provide their version, uninterrupted.
• Appropriate eye contact and facial expressions — to demonstrate that the listener cares and is focused on the speaker.
• Being comfortable with silence — allowing the other person the time and space to process and express themselves.
• Encouragers — small words or head nods that convey the listener wants the person to continue or elaborate.
• Periodically using the person’s first name — demonstrates a personalized concern for their perspective and viewpoint.

Start and Stay With Them

The focus should be totally on the speaker, giving them full, undivided attention and eliminating (or at least minimizing) any distractions. During their meeting, Larry made sure his phone was silent and he came from around his desk to meet Bryan. They shook hands, and Larry made sure to smile and convey that he was happy to see him. He conveyed that he wanted to support the division and that the audit was not a “gotcha” exercise, but one grounded in process and organizational improvement.

At its essence, active listening is working hard to understand the perspective of the other person. The goal is to suspend judgment and be “in-the-moment.” Larry stayed curious during their meeting, knowing there would be time for debate and solutions later. Larry used open-ended questions to prompt Bryan, which allowed Bryan to provide information that Larry otherwise wouldn’t have had. Some of Larry’s questions included: “Help me understand what is bothering you” and “Explain how the audit could cause a distraction, as you said earlier.”

Confirming What They Have Conveyed

Larry also used small nods and brief words like “Go on,” “OK,” and “Continue” to help elicit more detail from Bryan. This helped put Bryan at ease and they were able to have a productive conversation about the issues. It also helped Larry understand how his team was performing and where they could use additional coaching.

Using these “encouragers” and non-verbal cues to help drive the conversation is an important part of the active listening process. They are signals that show understanding, attention, and comprehension of what the speaker is saying.

Summarize and Paraphrase

Periodically, it can be helpful to summarize the information provided. This involves succinctly describing the other person’s thoughts that highlight the most important points, typically using the speaker’s own words.  Paraphrasing, on the other hand, expresses the information employing the listener’s interpretation. While rewording the material, the goal is to ensure the listener has retained the original concepts. Starting with, “If I understand you correctly…” is a good way to signal that a summary or paraphrase is coming.

Because Bryan managed a high-risk and very specialized area, one of his concerns was the audit team wouldn’t understand the technical aspects of the business unit and thus would spend unnecessary time learning the area or questioning processes without understanding the background. Larry summarized it as such: “Bryan, it sounds like you want to make sure the assigned audit team is well-versed and prompt to save resources — is that accurate?”

Practice: Every Day and Every Way

Active listening is a skill that can be practiced any time and in ordinary situations. Simply choose one part of the active listening framework and then be intentional about using it as often as you can. Keeping a log can be a great way to track progress. At the end of the day, reflect on how well the technique was used and where there are opportunities to improve. 

Auditors often face challenges to their purpose; mistrust, reluctance, and concern are frequently present. Audit is about alignment, accountability, and anticipation of risk. By being better active listeners, auditors work toward successful outcomes through building greater ties. As the originators of active listening, Drs. Carl Rogers and Richard Farson write: “Besides providing more information than any other activity, listening builds deep, positive relationships and tends to alter constructively the attitudes of the listener. Listening is a growth experience.” Through better listening, auditors and their organizations can grow.