The Communication Gap and the Effect of Self-Perception on Assessment of Internal Auditors' Communication Skills

• Autorzy: Waldemar Rydzak , Joanna Przybylska , Jacek Trębecki , Miguel Alfonso Sellitto
• Języki publikacji: EN

Abstrakty

EN

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. (original abstract)

Słowa kluczowe

EN

Economic information; Internal audit; Job satisfaction; Employees competencies; Self-esteem

PL

Informacja ekonomiczna; Audyt wewnętrzny; Zadowolenie z pracy; Kompetencje pracownicze; Samoocena

• Czasopismo: Economics & Sociology
• Rocznik: 2023
• Tom: 16
• Numer: nr 2
• Strony: 148--166

Twórcy

autor

Waldemar Rydzak

• Poznań University of Economics and Business, Poland

autor

Joanna Przybylska

• Poznań University of Economics, Poland

autor

Jacek Trębecki

• Poznań University of Economics, Poland

autor

Miguel Alfonso Sellitto

• PPGEPS UNISINOS, São Leopoldo, Brazil

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Identyfikatory

DOI

10.14254/2071-789X.2023/16-2/10