The Impact of Communication Deficiencies on the Recurrence of Audit Findings: Evidence from Inspectorate XYZ

Abstract

The recurrence of audit findings suggests that previous audits conducted by
Inspectorate XYZ have not effectively led to corrective actions. High-quality audit
outcomes are expected to prompt auditees to address identified deficiencies. One
contributing factor to these repeated findings is ineffective communication. This study
investigates how communication-related issues contribute to the persistence of audit
findings within Inspectorate XYZ, drawing on communication theory as its conceptual
framework. To explore this issue, the study employs a mixed-methods approach,
incorporating surveys, interviews, and document analysis. Thematic analysis is used
to interpret the collected data and identify underlying patterns. The findings reveal a
critical weakness in the follow-up monitoring process, which significantly contributes
to the recurrence of audit findings. The study offers practical implications for both
Inspectorate XYZ and the local government, highlighting the need for improved
communication strategies and more rigorous follow-up mechanisms. By addressing
these gaps, the quality of audits can be enhanced, ultimately supporting more effective  governance and accountability within the local government.