Analysis of the effect of intercultural communication on the quality of internal audit: A literature review [articol]

Abstract

In a globalized economic context, the quality of internal auditing has become a cornerstone of corporate governance, helping organizations effectively manage risks, make informed decisions, and maintain regulatory compliance. However, within international structures, cross-cultural communication emerges as a significant factor that significantly influences this quality of internal auditing. This article presents a comprehensive literature review that explores the complex relationship between cross-cultural communication and internal auditing in an international context. By analyzing and summarizing previous research, this study aims to highlight the critical role of cross-cultural communication in enhancing the quality of internal auditing, while identifying the key mechanisms and factors at play. The article proposes a research model that will serve as a starting point for studies aiming to analyze the impact of cross-cultural communication on audit quality.