1. INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME - COMMUNICATION

2. COMMUNICATION DEFINITION: The transfer and understanding of meaning.
An idea, no matter how great, is useless until it is transmitted and
understood by others.
A perfect communication will be achieved when a thought or an idea is transmitted in such a way that the mental picture perceived by the receiver, is exactly the same as that envisioned by the sender.
A perfect communication exists only in theory, but there are levels of communication effectiveness
INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME – COMMUNICATION – J.A. AKUAMOAH

3. THE COMMUNICATION PROCESS
Communication Is the process of transferring a message (a meaning) by the Sender to the Receiver.
Effective communication is the process of sending a message by the sender that is understood by the receiver, and characterized by an appropriate feedback.
Encoding
Decoding
Receiver
Sender
Channel
Feedback
INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME

4. DIRECTION OF COMMUNICATION
DOWNWARD - Used by managers/leaders to
Assign roles and responsibilities
Give instructions and direction
Inform policies and procedures
Provide feedback about performamnce
UPWARD - Used by subordinates to
Provide feedback
Inform of progress towards goals
Inform managers/leaders of current problems/challenges
LATERAL(HORIZONTAL) - Used to communicate
Among managers at the same level
Among members of the same work group
Among horizontally equivalent personnel
INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME

5. DIRECTION OF COMMUNICATION
Vertical communication Lateral communication
Auditor General
AAG/Finance
AAG/Internal Audit
Internal Audit Management
Regional Internal Audit (V/R)
Regional Internal Audit (U/W)
INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME

6. METHODS OF COMMUNICATION
ORAL COMMUNICATION
Speeches, one-on-one or group discussions, grapevine, etc
WRITTEN COMMUNICATION
Memos, letters, electronic mail, bulletin, minutes of meetings, CBAs, etc
NONVERBAL COMMUNICATION
Body language: body movement and gestures, intonations, distance, facial expressions
INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME

7. OTHER CLASSIFICATIONS OF COMMUNICATION
FORMAL
INFORMAL
GRAPEVINE
SILENCE
Discuss the above forms of communication.
INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME

8. FUNCTIONS OF COMMUNICATION
CONTROL
Communication acts to control member behaviour.
INFORMATION
Communication provides the information that individuals or
groups need to make decisions.
MOTIVATION
Communication fosters motivation by clarifying to
Employees (receivers) what Is to be done, how well they are
doing, rewards for high performance, etc.
EMOTIONAL EXPRESSION
Communication provides an avenue for emotional expression of
feelings, whether bad or good.
INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME

9. BARRIERS TO EFFECTIVE COMMUNICATION (examples)
FILTERING
A sender’s manipulation of information to make it look more favourable by the receiver. (regret letters)
INFORMATION OVERLOAD
A condition in which information inflow exceeds the receiver’s
processing capacity
EMOTIONS
How a receiver feels at the time of receipt of a communication influences the way he interprets it.
INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME

10. BARRIERS TO EFFECTIVE COMMUNICATION (examples)
LANGUAGE
Words mean different thing to different people: age, gender,
education, cultural background, etc.
DRESSING
Dressing Is a form of noise in communication. If improperly
dressed, communication can be distorted. Consider lecturer room
and church scenarios.
COMMUNICATION APPREHENSION
Undue tension and anxiety about oral or written communication.
Eg. Public lecture, class discussions, report writing.
INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME

11. INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME
END OF PRESENTATION
THANK YOU!
INTERNAL AUDIT IN-HOUSE TRAINING PROGRAMME