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Communication skills are critical for internal auditors

Gene Smith (Eastern New Mexico University, Portales, New Mexico, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 June 2005




To provide internal auditors with a summary of the communications skills needed for a successful professional career in internal auditing.


A range of recently published (2000‐2004) publications, which aim to show the importance of communication skills to internal auditors, is reviewed to show internal auditors the importance of highly‐developed communication skills in almost every aspect of their activities.


Internal auditors need to possess excellent communication skills in order to succeed and advance in the changing, complex international global marketplace. Auditors utilize communication skills in almost every situation they encounter. Auditors must create an image of adding value to the organization and not just being investigators. Auditors must possess strong listening and interpersonal skills. Auditors have to be careful in using certain voice reflections when working with different types of individuals at various levels within an organization. Auditors must be aware of how their mannerisms impact auditees.


This paper identifies the importance of communication skills for internal auditors in their daily activities as professional auditors. Internal auditors will be more cognizant of the need to continually improve their communication skills throughout their professional career after reading this paper.



Smith, G. (2005), "Communication skills are critical for internal auditors", Managerial Auditing Journal, Vol. 20 No. 5, pp. 513-519.



Emerald Group Publishing Limited

Copyright © 2005, Emerald Group Publishing Limited

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