基于IMPACT有效沟通模型的内部审计沟通关键因素研究  

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

作　　者：庄慧超 Zhuang Huichao(Audit Department,Inner Mongolia Normal University,Hohhot 010000)

机构地区：[1]内蒙古师范大学审计处,呼和浩特010000

出　　处：《鹿城学刊》2025年第1期69-71,88,共4页Journal of Lucheng

摘　　要：审计沟通在内部审计工作中扮演着举足轻重的角色,对于提升审计质量和水平具有不可忽视的意义。文章首先探讨了审计沟通的重要性,随后引入了IMPACT有效沟通模型的理论框架,并以此为基础进一步分析了内部审计沟通的实施步骤和关键因素。通过对沟通模型的运用,旨在提升审计人员的沟通能力,进一步优化内部审计工作的整体效果。Communication in auditing plays a crucial role in internal audit work,and it is of significant importance for en-hancing audit quality and standards.However,in practice,internal auditing often faces numerous communication barriers.Based on the theoretical framework of the IMPACT effective communication model,this paper explores how key factors such as audience analysis,media selection,communication planning,seeking collaboration,content design,and effectiveness tes-ting can optimize the implementation steps of internal audit communication and improve the overall effectiveness of internal audit work.

关 键 词：审计沟通 内部审计 IMPACT 有效沟通模型 

分 类 号：F239.45[经济管理—会计学]