The Art of Active Listening: Becoming a Better Internal Audit Listener

Active listening is an important internal audit skill

You will likely find the characteristic of being a good communicator, including the ability to listen well, on just about any list of the top traits of great internal auditors.

Internal auditors are always conducting interviews and asking questions, but the real skill happens after a good question is asked—the part where they listen to the answer. Internal auditors really don’t accomplish much if they are talking, preparing the next response, and not really actively listening to what comes out of the mouths of interviewees.

In a world filled with noise and distractions, the skill of active listening has become a rare gem. In conversations, it’s not just about hearing the words, but about truly understanding the message, the emotions, and the underlying meaning. Being an active listener can transform your work as an internal audit professional and make you a better leader. Also, in an era of remote work, the danger of misunderstanding and miscommunication is elevated, increasing the importance of active listening.

In this guide, we’ll explore the principles and techniques that can help you become a better active listener, enabling you to connect more deeply with others, enriching your communication skills, and enabling better audits.

The Components of Active Listening

Active listening is more than just hearing words; it’s about engaging with the speaker on a deeper level. It involves not only comprehending what is being said, but also empathizing with the emotions and intentions behind the message. It’s a skill that requires practice and patience, but the rewards are immeasurable. There are several elements of active listening that combine to increase our ability to truly understand and interact with what is being communicated.

  1. Presence: Being fully present in the moment is the foundation of active listening. This means putting away distractions, making eye contact, and showing genuine interest in the speaker. When you’re fully engaged, the speaker feels valued and respected.
  2. Empathy: Understanding another person’s perspective and feeling their emotions is another crucial aspect of active listening. It’s about stepping into their shoes, acknowledging their feelings, and showing that you care. Empathy and presence can increase the trust in the listener and will help the speaker to open up, share more, and be truthful in their communications.
  3. Non-Verbal Communication: Body language, facial expressions, and gestures can convey as much, if not more, than words. Pay attention to these cues to gain a deeper understanding of the speaker’s emotions and intentions.
  4. Reflective Responses: Responding to the speaker in a way that shows you’ve been actively listening. This can involve paraphrasing or summarizing what they’ve said to confirm your understanding.
  5. Asking Clarifying Questions: Asking open-ended questions that encourage the speaker to elaborate can demonstrate a genuine interest and desire to understand. They also deepen the communication and signal a willingness to learn more about what is being communicated, leading to more in-depth conversations and more detailed interactions.

Practical Techniques for Active Listening

While some professionals are just naturally better at the art of active listening, it can be a learned skill, meaning there is hope for those of us who admit we are not good listeners. Like a good golf swing, there are parts of active listening that can be improved if we focus on them and work to get better. Here are some important techniques we will need to master if we want to become a better active listener.

  1. Maintain Eye Contact: It may seem simple, but maintaining eye contact is a powerful way to show that you’re fully engaged in the conversation.
  2. Avoid Interrupting: Resist the urge to interject or offer your own input before the speaker has finished. Allow them the space to express themselves fully.
  3. Show Affirmation: Nodding your head, smiling, or using verbal cues like “I see,” or “I understand” can let the speaker know you’re actively listening and encouraging them to continue.
  4. Practice Empathetic Listening: Put yourself in the speaker’s shoes and try to feel what they’re feeling. This deepens your connection and helps you understand their perspective more fully.
  5. Provide Feedback: Offer feedback that shows you’ve been listening, such as “It sounds like you’re feeling frustrated,” or “I can see why that would be important to you.” Be careful to not allow these feedback expressions to become interruptions, but instead, quick interjections that encourage the speaker to continue.
  6. Avoid Distractions: Put away your phone or any other distractions. This not only shows respect for the speaker, but also allows you to give your full attention.
  7. Be Patient: Sometimes, the most important insights come after a moment of silence. Don’t rush to fill the gaps; give the speaker the time they need.

Overcoming Common Active Listening Challenges

Becoming an active listener isn’t easy. In today’s day and age, we are often doing many things at once, have lots of distractions, and have our own points and arguments to get across. One can be forgiven if they have the tendency to let their mind wander during a conversation, given all the demands of life that weigh on all of our minds. Another barrier to active listening is time. We often want to get to the heart of the matter and move on. Impatience is not conducive to active listening, however. We need to provide the speaker with the time to convey the information and communicate fully. Here are some other challenges to becoming a better active listener that we need to work on in order to improve our listening abilities:

  1. Overcoming Preconceptions: It’s natural to have preconceived notions or assumptions about a person or a topic. Practice suspending judgment and approach conversations with an open mind. Signaling that you are open to new ideas and that you hadn’t already made up your mind will encourage the speaker to be more truthful and forthcoming.
  2. Dealing with Emotional Intensity: When a speaker is expressing strong emotions, it can be challenging to remain calm and present. Take a deep breath, maintain your composure, and focus on being a source of support.
  3. Balancing Talking and Listening: Remember that active listening doesn’t mean you can’t share your own thoughts or experiences. It’s about finding the right balance and knowing when it’s appropriate to offer your input.

Benefits of Being an Active Listener

Becoming a better active listener will not only improve your communications with others, it will make you a better internal auditor. Audit clients will become more open and comfortable speaking with you and will share more and better information. It fosters deeper connections, improves relationships, and enhances your overall communication skills. It can lead to better problem-solving, increased empathy, and a greater sense of mutual respect.

Active listening is an invaluable skill that can transform your interactions with others. By being fully present, empathetic, and attentive, you can create meaningful connections and enrich both your professional relationships and your ability to gather information as an internal auditor. So, take a step back, listen actively, and watch how it enhances your communication prowess. Remember, the art of active listening is a journey, not a destination, and every step you take brings you closer to becoming a better communicator.

For internal auditors, the old adage rings true: “God gave us one mouth and two ears for a reason!”


Joseph McCafferty is editor and publisher of Internal Audit 360°

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