基于IMPACT有效沟通模型的内部审计沟通关键因素研究

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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

内部审计是由组织内部的审计机构和审计人员进行的一种独立、客观的活动，旨在评估和改进组织的风险管理、内部控制和治理流程，以帮助组织实现目标。（剩余4560字）