TFL Vsebine / Revija SIR*IUS

Communication in conflict situations

V konfliktnih situacijah, ko revizor odkrije pomembna tveganja, šibke kontrole ali nepravilnosti, postane komunikacija zahtevna in obenem ključna za sprejemljivost ugotovitev in njihovo implementacijo. Različni interesi, obrambni mehanizmi in strah pred posledicami pogosto povzročijo napetosti in odpor. V uspešni komunikaciji se konflikt lahko pretvori v priložnost za izboljšave, krepitev notranjih kontrol in zaupanja, v slabi komunikaciji pa se revizija praviloma le formalno zaključi brez pravega vpliva. Prispevek osvetljuje komunikacijo kot strateško orodje v reviziji in ponuja praktična priporočila za učinkovito komuniciranje revizorjev v konfliktnih situacijah.

In conflict situations, when auditors identify significant risks, weak controls, or irregularities, communication becomes challenging and at the same time crucial for the acceptance of findings and their implementation. Differing interests, defence mechanisms, and fear of consequences often lead to tension and resistance. Successful communication can transform conflicts into opportunities for improvement, strengthening internal controls, and building trust, whereas poor communication usually results in a formal closure of the audit with no real impact. The article highlights communication as a strategic tool in auditing and also provides practical recommendations for effective communication by auditors in conflict situations.