Communication between Internal Auditor and Auditee in the International Context.

• In Event: Breakfast and Research & Education Table Forum
  In Roundtable Session: Table 14: International considerations

Abstract

The aim of this paper is to analyze the communication of internal auditors and auditees in the international context. We examine the characteristics of communicative actions during the distinct stages of international internal audit assignments, as well as the strategies internal auditors employ to achieve their audit related goals while interacting with auditees of different cultural and linguistic backgrounds. For this purpose, we conduct qualitative in-depth interviews with 24 internal auditors working for 14 globally operating companies. A theoretical bricolage is used to structure and analyze results. Our findings indicate that internal auditors attach great value to collaborative and courteous interactions and either possess the required skills to perform international audit assignments or will be provided with the necessary resources and support to work efficiently and effectively. Overall, we find that while internal auditors are aware of country and culture specific characteristics, the degree to which these differences are deemed important for internal audit work varies. This paper contributes to the literature on the interaction and relationship between internal auditors and auditees and expands our understanding of internal audit work in an international context.

Authors

• Ronja Krane, University of Duisburg-Essen

• Marc Eulerich, University Duisburg-Essen