A study on developing negotiation competence in internal audit: The Harvard Negotiation Model scale

Internal auditors communicate and interact with the audited units while performing their audit duties. This situation determines the negotiation area of internal auditors. Internal auditors use their negotiation competencies to manage their relationships with the auditee and create a more collaborative environment while performing assurance activities within the organization. In addition, by conducting successful negotiations, internal auditors enable them to fulfill their duty to add value to the organization in a healthier way. In this study, the principles of separating people from problems, focusing on needs instead of positions, generating options for mutual gain, and insisting on using objective criteria, which are the basic components of the Harvard Negotiation Model, are examined from the perspective of internal auditors. Within the scope of the study, the Negotiation Index Model was adapted to the negotiations of internal auditors with the employees of the audited unit and measured with a questionnaire applied to internal auditors. According to the survey results, the negotiation skills of internal auditors were tried to be determined and the results were interpreted. According to the results of the research, it was found that internal auditors working in the public sector in Turkey generally have negotiation skills in their interactions with the managers and employees of the audited units and that there is no difference in general according to the demographic characteristics of internal auditors. In addition, it has been determined that negotiation skills are used more by internal auditors performing performance audits, while negotiation skills are used less by internal auditors performing compliance audits. Keywords: Harvard negotiation model, internal audit, negotiation, audited unit.