Effective communication is an important part of a successful governmental audit engagement. Auditors need to communicate clearly while also asking thoughtful questions, demonstrating intentional curiosity, and maintaining the professional skepticism necessary to evaluate information and make sound judgments.

This module provides participants with an opportunity to reflect on their career experiences and consider future opportunities and challenges related to communication in the governmental audit profession. Participants will explore how communication skills can influence interactions with clients and colleagues and how thoughtful questioning can help auditors gather more complete and relevant information during an engagement.

The module also introduces intentional curiosity as a key skill for auditors and examines its close relationship with professional skepticism. Participants will consider how to balance curiosity and skepticism when communicating with personnel during governmental audit engagements, including how the way a question is asked can influence the information received.

Through discussion and practical application, participants will examine cognitive biases that can affect how governmental auditors interpret information, form judgments, and make decisions. They will consider strategies for recognizing these influences and using stronger communication and questioning techniques to support more objective audit work.

By connecting communication, intentional curiosity, and professional skepticism, this course helps governmental auditors strengthen the conversations and professional judgment that contribute to effective audit engagements.