Internal audit’s examination results must be formulated intelligibly, compiled effectively and presented in a focused manner if they are to achieve their anticipated added value. In this respect, audit reports comprise the showpiece of the internal audit function. Orientation to the target audience or to the client is the watchword in this instance. Within a practical setting, it is particularly important in this case not to present oneself as a monopolist whose wares must necessarily be purchased. Rather, one must confront the competition and provide a clearly recognizable added value for the recipient of the audit service. The task here is to transmit this message in a communicatively effective manner.
Subsequent to completion of coaching, participants are in a position to select appropriate audit-communicating media according to company-specific target audiences and stakeholders. Instruction recipients understand the various foundations of thought behind the auditing field’s global professional association, the Institute for Internal Auditors (IIA), as well as its respective standards. Best-practice structures can be developed based on defined classifications of audit-report recipients and their typical patterns of response. Course participants are able to employ the various audit-communicating structures along the auditing function’s added-value chain as well as within the framework of a communications timeline in a practical environment.