Communication can be interpreted as a process of interaction. The communication carried out during this interaction has social value to establish harmony in the lives of the people in the surrounding environment. Communication has different understandings and principles of communication depending on the communication in which category and field. Communication is divided into several fields such as business communication , political communication, cultural communication , social communication, health communication, economic communication, visual communication, and so on. The communication that will be raised in this discussion is audit communication.
Have you ever heard of audit communications? The word audit is certainly familiar to our ears. The word audit is related to economics and business. Audit communication is often used for work in a company or organization. Audit communication is also related to business communication. You need to understand the form of business communication , the business communication model , the function of business communication in management and the effect of business communication in the company .
Understanding the audit when viewed from various sources namely the audit is the acquisition and objective assessment of the evidence. Audit is interpreted as an empirical research process based on objective evidence. Then what is the meaning of audit communication? According to Anthony Booth, audit communication is the process of making an analysis of communications within an organization by internal or external consultants with the aim of increasing organizational efficiency.
Broadly speaking, it is explained that communication in an audit is a form of inspection or overall evaluation of communication within an organization or company. The purpose of audit communication is to find out the portion of communication that is appropriate, so that communication is not excessive or not lacking. In addition, the other purpose is to find out the source of information and as a filter for information relating to the organization.
Audit communication cannot be done arbitrarily because audit communication is expected to make a company productive, effective and efficient. The success of the company is not only done in the process of work alone but communication is also important to realize that success. Audit communication is the same as communication in other fields. Audit communication also has several trigger obstacles in the communication process.
The communication barriers in the audit are as follows:
- Voice intonation
The tone of voice can apparently trigger problems or obstacles in audit communication . Audit communications made between auditors and auditees are often triggered because auditors who use loud intonation such as people angry at the auditee.
An auditor who has a lot of work, a full schedule, and limited time makes an auditor tired. Therefore, these factors sometimes trigger the auditor’s emotions and make a sound with angry intonation. The auditee felt threatened and immediately prepared himself to fight the auditor. This intonation is also one of the triggers for ineffective communication, which has an impact not far different from the impact of ineffective communication in business communication.
- Word Selection
Word choice is one of the triggers for obstacles in audit communication. The choice of words is related to one’s attitude. The choice of words is used in every person in a company when faced with people in the company. Inappropriate choice of words can sometimes give the impression of being unpleasant to hear even to the point of making others feel insulted or hurt.
Audit communication based on good word choice is to use the language or designation “Father” or “Mother” to superiors and can also be done to older seniors. This choice of words is not only used at meetings , but this communication is also used every day during the work process. The language function in audit communication has more or less the same importance as the language function in business communication .
- Excessive Confidence
Confidence is something that everyone must have. Excessive self-confidence is also not good for ourselves and others. Excessive self-confidence is characterized by a sense of pride.
A person who prides himself / herself is based on the factors of having a higher level of education, having better abilities than others, having achieved success, and so forth. Excessive confidence also leads to bad reactions from the auditee such as the feeling of wanting to bully and so on. This triggers problems in audit communication.
- Institutional Arrogance
In the public sphere, institutional auditors are considered superior entities than audited entities. Most people who are called by the auditor feel tense over the summons to be asked for some information related to the examination. The arrogance of this institution is a wrong view so that it can cause obstacles in audit communication.
- Incomplete Communication
An auditor will obtain information through an auditee. Sometimes an auditor calls an auditee just to ask things in broad outline. Even though auditors still have to get clearer information to the auditee. The auditee will feel tired when finding an auditor like that because the auditee must return to meet the auditor in the near future. This has hampered the communication and auditee.