The engagement supervisor should encourage the auditor to improve communication skills. Effective communication is essential for internal auditors, especially in ensuring that process owners have the opportunity to respond to and clarify any issues raised in the draft audit report. This collaboration helps ensure that the audit findings are accurate and that any misunderstandings or errors are resolved before the report is finalized. Encouraging better communication also helps build a positive relationship between the audit function and the audit clients.
References:
* The IIA Standards: Standard 2420 - Quality of Communications: "Communications must be accurate, objective, clear, concise, constructive, complete, and timely."
* IIA Practice Guide: "Effective Communication for Internal Auditors": Emphasizes the importance of clear and effective communication in the audit process, including involving audit clients in the review of draft reports.