The role of robust communication in increasing the effectiveness of internal audit in the digital era; The case of Uganda

Swabra Yahya Umutoni ()
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Swabra Yahya Umutoni: Equator University of Science and Technology / Uganda

Holistic Economics, 2025, vol. 4, issue ongoing, e2659-e2659

Abstract: This study aimed at investigating the role played by robust communication in increasing the effectiveness of internal audit in the perspective of the digital era, using the case of Uganda, Delphi technique method was applied, and data was collected from internal audit experts from auditing firms and higher learning institutions in Uganda. The aim of the study is to carefully observe the communication factors in the digital era that impact internal audit activities by making assumptions for the experts in the internal audit profession. The first part involves explanation of the key terms of robust communication, internal auditing, and digitalization as the conceptual framework. The second section in this study investigated the relationship between robust communication, internal audit, and digitalization. The third section covers the research methodology with an exploratory study, with a mixed research method, semi-structured interviews and open-ended questions in the questionnaire were involved in Delphi one. The qualitative data in Delphi one is analyzed by Nvivo software. The second and third rounds of the Delphi technique involve closed-ended questions that are sent to internal audit experts. These are quantitatively analyzed using SPSS software with a 5 point-Likert scale. Findings indicate that robust communication has a significant impact on the internal audit effectiveness in Uganda. Conclusion: As Internal auditors offer two services of consulting and assurance to management, robust communication must be handled with great care to attain sustainability. The study recommends internal auditors to apply emotional intelligence as they communicate. Secondly, use of data analytics is recommended for internal auditors to effectively analyze and interpret data for transparency. Further studies may employ other data collection techniques, and other financial experts regarding internal audit effectiveness.

Keywords: Robust communication; Internal audit; Internal audit effectiveness; and Digitalization (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:jle:jouauz:hoec2659

DOI: 10.55094/hoec.2659

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