Essential Skills for Auditors | ACI Learning Audit

Phil Heard emphasizes the crucial role of technical skills in auditing, highlighting the need for auditors to understand how the internet and various network types (LAN, WAN, MAN, campus networks) operate. He explains that most systems and controls are now computer-dependent, making IT knowledge essential for examining internal controls. Auditors need to understand how systems are programmed, designed, and configured, as well as common failure points. He notes that non-electronic accounting systems are practically obsolete, underscoring the critical need for auditors to grasp data flow, information vulnerability, and electronic information retrieval.

Rob Clark expands on the discussion, acknowledging the foundational importance of technical and accounting skills. He then shifts focus to the auditor's role as an agent of change. Auditors have a unique position to identify and escalate issues that might otherwise remain unaddressed, such as the need for additional resources to strengthen infrastructure. He stresses the importance of approaching this role with a spirit of partnership, collaboration, and teamwork, working with other departments to identify risks and develop feasible solutions. Strong communication skills are vital for this collaborative approach, ensuring auditors can discuss organizational dynamics constructively and find common ground.

Rob emphasizes the necessity for auditors to be comfortable presenting their observations and recommendations to all levels of the organization, including the board. He makes it a requirement for his teams to hone their presentation skills through activities like Toastmasters or other organizational communication training. This allows auditors to synthesize complex technical information into easily understandable terms, ensuring decision-makers comprehend the message without being overwhelmed by jargon. Effective communication is key to influencing and driving change within an organization.

Phil Heard offers advice on how auditors can collaborate effectively with IT counterparts for data extraction. He advises auditors to communicate the desired result of the data extraction—what they need—rather than dictating how IT should perform the task. He recounts situations where younger auditors try to tell IT professionals how to extract data, which can create an adversarial relationship. Instead, auditors should allow IT to use their expertise, and if the initial output isn't perfect, then ask for specific refinements. By focusing on the 'what' rather than the 'how', auditors can foster a more productive and respectful partnership with IT.

Phil also highlights the importance of choosing the appropriate communication medium. While email is widely used, it lacks the ability to convey body language or context, potentially leading to misunderstandings and harsh interpretations. He suggests that phone calls or video chats are often more effective for complex or sensitive discussions, as they allow for better understanding and personal connection. He even shares an anecdote about having auditors read emails aloud to understand how their messages might be perceived by others, demonstrating the importance of empathy and clarity in written communication.

Rob discusses the skills needed to communicate effectively with the board and C-suite. He advises auditors to personalize their communication, putting themselves in the position of the recipient. The goal is not to impress with technical knowledge but to ensure the message is understood. He suggests treating these conversations like a casual discussion over coffee, making complex concepts relatable. He also humorously mentions incorporating comedic skills and timing to engage the audience, making them more receptive and ensuring they are listening. Both Rob and Phil even took a stand-up comedy class to hone these communication skills, emphasizing that diverse tools in a communication toolbox are essential for success at all organizational levels.