Communication skills are dynamic and in the business environment they are very difficult to measure and are often undervalued. Effective communication not only minimizes time, cost and workflow, it also leads to increased client satisfaction. Communication includes tone, style, and format and is most often the determining factor in failed audits. Here is the problem; people communicate differently from one another and often times are polar opposites. Below are a few thoughts on communication protocols and communication styles.

A strong service delivery methodology lays the foundation for an audit team to communicate consistently and effectively across all engagements. Key steps that include a scope meeting and standardized documents like the scope memo create structure and are tools of communication between the audit team and business owners. For example at an audit’s inception the audit objectives, high-level procedures, and deliverables are documented and agreed upon. With a clear understanding held by both the audit team and the business owners the likelihood of the audit succeeding is vastly improved.

Communication style includes format and tone and is the second key to executing audits, especially Internal Audit audits. In most instances a formal report is written and presented to executive management, the BOD and possibly the actual business owners. However, at each level there is a different style of communication with varying amounts of detail. For example, typically during the course of an audit smaller findings are not included in the formal report. These informal findings often times are communicated verbally to the business owner, but not necessarily to executive management and probably never to the BOD.

Be careful with Email! Email is not the preferred method to communicate issues, especially technical issues. First, let’s not confuse email with a formal written report. The processes to write an email compared to an audit report is the difference between making a paper airplane and a real one. Emails are also more difficult to control. I don’t know how many times I’ve seen simple issues turn into catastrophes because either an email was written in haste or misunderstood. Often times it was a combination of both. As an auditor a little courage must be exercised to pick up the phone or conduct a meeting to discuss issues face to face.

Without the proper protocols or effective means of communication Internal Audit projects can become painful experiences for both the auditee and the auditor. With them, sucess is more likely and easier to achieve.