Različiti pristupi u komunikaciji u internoj reviziji

Abstract

In order for the auditor's reports to be adequate, the auditor's communication with the audited entities and its representatives must be adequate. The paper discusses ways how to make internal audit more popular and what communication techniques to use with audit client management. Every aspect of vertical and horizontal communication in internal audit should be approached carefully in order to unify, integrate and focus audit activities on controls, risks and objectives. This includes an introductory and closing meeting, a specific approach to conflicting clients, information on specific objectives and the level of their achievement, using the experience of audit teams in the Telekom Srbija Group.