The importance of rhetoric to the work of auditors

November 2, 2018
For the work of internal auditors, it is important that findings in reports are actually acted upon. Unfortunately, this is not a certainty. Indeed, merely presenting edivence does not guarantee that actions will actually be initiated. To convince stakeholders to take action based on a report, the auditor must possess a number of skills. One important skill that can help in this regard is the use of rhetoric.

Aristotle defined rhetoric as the "skill of finding suitable means of persuasion to use in speech[1]. In his book Ars Rhetorica, he described three means of persuasion. Murray D. Wolfe applied the original triad to the work of internal auditors and described in what ways it can contribute to the degree of acceptance of findings by stakeholders[2].

Ethos

Ethos refers to how the audience perceives the authority and expertise of the speaker. Practical intelligence, virtuous character and good will are essential qualities in this. For an auditor, this means having a sound level of knowledge and also being trustworthy and credible. Ethos is woven into the way the audit function is designed within an organization. The composition, quality and training of personnel within the internal audit department are important criteria in this regard. The extent to which audit standards are met also plays a role. As an auditor, it is a good idea to ask yourself how people within the organization think about the role of internal audit. Is there a way to overcome their negative thoughts, or make extra use of their positive thoughts? Do I act in accordance with IIA ethical standards, creating trust and a positive image?

Pathos

Pathos is about the way the audience is convinced by the speaker using certain emotions in his story. This is often seen in the election rhetoric of politicians, whose goal is often to win over the largest possible audience. Aristotle considered pathos to be the strongest and most reliable form of persuasion. For auditors, pathos can also contribute to the extent to which certain findings are accepted. Here it is important for auditors to ask themselves in advance whether the message may evoke certain emotions and what the effect will be on the extent to which findings will be accepted. It is important to take into account the choice of words and the tone in a report, for example by expressing a certain message optimistically. The balance between positive and negative findings can also contribute to increasing pathos. So as an auditor, try to better understand your audience's perspective and adjust your message accordingly.

Logos

Persuading the audience through logical arguments is at the heart of logos. Logic, reasoning, evidence and facts are used to support the argument. As an auditor, thinking carefully about how the information is presented in the audit report can contribute well to the extent to which findings are understood and accepted. A clear research design, detailed observations and a clear presentation of the findings are essential here. The visual aspect should also not be overlooked here; diagrams and schedules, if used properly, can help increase logos.

As an auditor, think about how you use persuasion techniques in your work. Which ones do you apply a lot? Which ones are still relatively underused? Perhaps this will provide a great starting point for looking at your work from a different perspective.

Willem van Woezik works as an audit trainee at AuditPeople and is currently performing internal audits at Achmea Internal Audit.

[1]Frans vam Eemeren, Rob Grootendorst and Francisca Snoeck Henkemans (et al.) - Handbook of Argumentation Theory (1997).

[2]Murray D. Wolfe - The Power Of Rhetoric (2016)