“One of the most sincere forms of respect is actually listening to what another has to say.”
That quote captures something essential, yet often overlooked in our profession.
In fact, the very word “auditor” comes from the Latin audire, meaning “to listen.” And yet, the newly released Global Internal Audit Standards (GIAS) make little mention of listening as a foundational skill.
This isn’t a minor omission. It’s a signal of how far we’ve drifted from one of the most important competencies in audit: the ability to listen actively, deeply, and respectfully.
Why Listening Is Central to Audit Effectiveness
In internal audit, we tend to focus on frameworks, controls, and assurance mechanisms. But before we document or evaluate anything, we have to first understand it, and that begins with listening.
Listening isn’t just about hearing responses during interviews. It’s about observing tone, reading body language, asking thoughtful follow-up questions, and demonstrating genuine curiosity and respect.
When we truly listen, we uncover insights that might never show up in a risk register or process map. We gain a richer understanding of context, concerns, and culture.
A Lesson Learned Through Experience
This was a hard-earned lesson in my own career. Like many auditors, I started out thinking that my job was to ask smart questions and provide expert observations.
But I’ve come to see that asking the question isn’t enough. It’s what you do with the answer; how you interpret it, how you validate it, how you reflect it back, that builds trust and unlocks insight.
Listening is hard work. It requires humility, presence, and the ability to withhold judgment. It means making space for people to share their perspective, even if it doesn’t fit your hypothesis.
As the saying goes, “Speaking is silver, but being silent is gold.”
Rediscovering the Human Element of Audit
In an era of digital transformation and audit automation, it’s easy to become obsessed with data. But some of the most meaningful audit insights still come from human conversations, not dashboards.
Listening isn’t just a soft skill. It’s a strategic capability that strengthens relationships, deepens understanding, and uncovers the stories behind the numbers.
It’s also a sign of respect. And respect, when reciprocated, creates the kind of openness that makes audits more effective, efficient, and valuable.
A Professional Call to Reflect
If our profession is rooted in listening, we must actively nurture it, not overlook it.
So, here’s a question for reflection:
How have you trained yourself to become a better listener in your professional life?
Because sometimes, the most powerful audit tool isn’t a checklist. It’s a moment of quiet, focused attention.