Improving the position of internal audit in companies, part two

Improving the position of internal audit in companies, part two

The position of the internal audit of the second part, which we will discuss in several parts.

Honesty and integrity

May’s internal audit staff should be a model of honesty and integrity in the company;

This issue should not only exist in reality, but also in appearance.

Acquiring the qualifications of a successful auditor depends on having various characteristics in the field of basic and fundamental auditing issues, including ethical qualifications.

In order to acquire and maintain these characteristics and become a good auditor, auditors need an internal and personal commitment, which, if fulfilled, will lead to their long-term success (Anderson, 2011).

_Establishment of effective intra-organizational communication

Having an effective and useful communication on behalf of the internal audit unit with other managers, especially the senior managers of the organization, is very useful in advancing the goals of the internal audit.

Internal auditors listen for information.

They speak to disclose information.

and provide written reports to inform the audit findings.

A complete and perfect communication is impossible;

Because there are no two people who have the same background (education, training, parents, teachers and university).

Only when internal auditors have a proper understanding of the complexity of behavioral communication,

They can achieve an optimal level in their communication. (Menti and Babaei, 2014)

Because audit reports state weaknesses and criticize other organizations.

Generally, other departments see internal audit as a disruptive element in their executive affairs process.

Of course, this issue is more visible in the culture of our country’s organizations;

So that what exists in the popular culture, people do not react properly to criticism of their performance by others, even sometimes this reaction leads to conflict.

What has been observed in the experience is that creating a culture of accountability and accountability in the organization requires more patience from the internal audit side.

It may be that at the beginning of creating an internal audit in the organization, the reaction to this entry is more;

But by managing and establishing proper relationships with other management levels in the organization, the culture of accountability can be improved in the organization.

Understanding that one of the goals of internal audit is to help managers achieve goals and plans.

It helps the mutual understanding and cooperation of managers of different levels and internal audit. (Sasani and Sharifi Rad, 2013)