Podrobný výpis o publikaci

Our society is undergoing developments that affect the world around us, and it is therefore an important current and scientific task to address its interdisciplinary implications and themes. The field of communication, which is now an integral part of auditing, is undoubtedly one of those important interdisciplinary topics. However, the fulfilment of professional audit objectives and, above all, the subsequent communication of audit results through audit reports are uneasy. In fact, audit reports are the only and unique element that literally sells the audit, which places high demands on audit reports. Therefore, there is an elementary application problem of the question about the form of communication of audit reports, which affects the acceptance of audit results/audit findings by organisations’ stakeholders. Therefore, the research objective of the present paper is to propose communication of audit reports that use modern communication approaches and suggest innovative improvements. Methodologically, the objective is primarily approached through literature research, content analysis of time series and synthesis of findings, which enables the discovery of linkages within the monitored processes, including their correlations. The recorded results demonstrate the increasing quantity of reports being published. As a reflection on the results, specific recommendations for the visualisation of audit reports and their modern on-line distribution are constructed. The above mentioned communication and its suggestions subsequently expand the degree of effectiveness of audit report communication, which primarily helps the respective organisations’ stakeholders. The application of modern visualisation approaches secondarily helps to effectively implement audit results/audit findings within the complex management of organisations.