THE COMMUNICATION GAP AND THE EFFECT OF SELF-PERCEPTION ON ASSESSMENT OF INTERNAL AUDITORS’ COMMUNICATION SKILLS

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.