Efficient Solutions for Good Communication in the Financial Audit Missions

Author:Alexandru CORACIONI



Keywords:communication, financial audit, psychosociological model, attitude, nonverbal language, interview

This paperwork is emphasizing the importance of communication for an efficient financial audit and presents some psycho-sociological notions regarding the phenomenon of communication and some practical tools for its’ improvement.\r\nThe concept of communication is defined by using two descriptive models – information theory and psycho-sociological model. Meaningfully, the last one analyses the process of communication between subjects (individuals, groups) and details the variables which influence the subjects of communication, the communication code and the communication channel. It is emphasized the value of nonverbal language understanding – body language, gesticulation, dressing code etc.\r\nThe paperwork defines the attitude and it’s important role on individuals’ Representational System.\r\nThe article presents three types of techniques for collecting information: non-directional interview, guided interview and the focused interview.\r\nIt is also presented the group meeting - discussion concept and its methodology (group communication).\r\n