Uganda'da iç denetimin etkinliğini artırmada güçlü iletişimin rolü: Dijital çağda

This study aimed at investigating the role played by robust communication on the internal audit effectiveness in the perspective of the digital era, using the case of Uganda, Delphi technique as a data collection 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 of the thesis involves explanation of the key terms of robust communication, internal control, internal auditing, and digitalization as the conceptual framework. The second section in this thesis study investigated the relationship between robust communication, internal audit, internal control, and digitalization. The third section which covers the research methodology involves an exploratory study, with a mixed research method, whereby the first part of the Delphi method uses qualitative study with semi-structured interviews and open-ended question in the questionnaire. Please write it more clearly and divide the long sentence and get it translated again. NVivo software is used to analyze qualitative data, and SPSS is incorporated for quantitative data analysis. The study observations indicate that 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. Moreover, use of data analytics is recommended for internal auditors to effectively analyze and interpret data for open and transparent communication.