Communication Competencies in Internal Auditing from a Process-Oriented Perspective: A Study of Polish and International Auditors
Keywords:
communication competence, internal audit, process-oriented approach, self-assessment, information acquisitionAbstract
Communication is recognized by professional bodies as one of the key competencies of internal auditors; however, in empirical research it is most often treated as a homogeneous, declarative competence. The aim of this article is to analyze communication competencies in internal auditing from a process-oriented perspective encompassing three stages of the audit process: information acquisition, information processing and interpretation, and reporting and recommendation delivery. Based on survey data from two samples (Poland and an international sample), three indices were constructed: Communicative Information Acquisition (CIA), Communicative Information Processing & Sensemaking (CIPS), and Communicative Reporting/Recommendation Delivery (CRRD).
The results indicate a relatively stable competency profile across the stages of the audit process, accompanied by a selective influence of context (country) and organizational role (managerial position). The declared overall importance of communication in the work of internal auditors, grounded in professional guidelines, is not significantly associated with the self-reported level of competencies at individual stages of the audit process. In contrast, self-assessed communication competence significantly explains variation in stage-specific competencies, particularly at the stages of information acquisition and reporting. The findings highlight the analytical usefulness of a process-oriented approach and the need to distinguish between normative orientation and perceived
capacity for action.
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