Reporting before, during and after (?) Covid

Internal audit communication has evolved greatly over the past few years. This paper presents some insights and advice about internal audit reporting during what we can call the Covid-19 era. As organisations across the world changed their ways of working, the importance of effective communication became even clearer. Internal auditors in any sector or context can benefit from improving relationships, using plain language, and exploring new media.

Sara I. James*

SIR*IUS 1/2023