The communication gap and the effect of self-perception on assessment of internal auditors‘ communication skills
Vol. 16, No 2, 2023
Waldemar Rydzak
Poznan University of Economics and Business, Poznan, Poland E-mail: waldemar.rydzak@ue.poznan.pl ORCID 0000-0001-5771-933X
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The communication gap and the effect of self-perception on assessment of internal auditors‘ communication skills |
Joanna Przybylska
Poznan University of Economics and Business, Poznan, Poland E-mail: joanna.przybylska@ue.poznan.pl ORCID 0000-0002-2514-1518 Jacek Trębecki
Poznan University of Economics and Business, Poznan, Poland E-mail: jacek.trebecki@ue.poznan.pl ORCID 0000-0001-9775-173X Miguel Afonso Sellitto
PPGEPS UNISINOS, São Leopoldo, Brazil E-mail: sellitto@unisinos.br ORCID 0000-0002-8561-9085
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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. |
Received: August, 2022 1st Revision: March, 2023 Accepted: June, 2023 |
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DOI: 10.14254/2071-789X.2023/16-2/10 |
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JEL Classification: D03, D22, D83, H83, L84, M42 |
Keywords: economic information, communication, self-perception, job satisfaction, competency assessment, internal audit |