基于IMPACT有效溝通模型的內(nèi)部審計(jì)溝通關(guān)鍵因素研究

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A Study on Key Factors of Effective Communication in Internal Auditing Based on the IMPACT Effective Communication Model

ZhuangHuichao

（Audit Department， Inner Mongolia Normal University，Hohhot O10000）

Abstract：Communicationinauditing playsacrucialroleinintemalaudit workanditis of significant importance forenhancing audit quality and standards.However，in practice，internalauditing often faces numerous communication barriers. Based on thetheoreticalframeworkoftheIMPACTefectivecommunication model，this paper exploreshowkeyfactors such as audieceanalyismediaselectioncomunicationplaning，seekingcollborationcontentesignandeffectienesestingcanoptimizetheimplementationstepsofinternalauditcommunicationandimprovetheoverallefectivenessof intenal audit work.

Key words： Audit Communication； Internal Audit ； IMPACT Effective Communication Model

內(nèi)部審計(jì)是由組織內(nèi)部的審計(jì)機(jī)構(gòu)和審計(jì)人員進(jìn)行的一種獨(dú)立、客觀的活動(dòng)，旨在評(píng)估和改進(jìn)組織的風(fēng)險(xiǎn)管理、內(nèi)部控制和治理流程，以幫助組織實(shí)現(xiàn)目標(biāo)。（剩余4560字）