MANAGING CONFLICTS IN INTERNAL AND EXTERNAL AUDIT PROCESS

Aurelija Kustienė, Angelina Tjurina

Abstract


Employees and auditors deal with conflicts in a variety of ways in the organization, therefore they need different conflict resolution strategies. To avoid getting stuck in a situation where an auditor does not have any options, in advance he needs to develop policies and ways to manage conflicts. The problem of the research - how to help with managing conflicts in the audit process. The objective of the paper is to find ways how to deal with managing conflicts in internal and external audit process. Methodology of the research - analysis of scientific literature, based on the comparative aspect and methods of systematization, logical analysis and generalization. The paper considers different methods of handling the conflict situations. The results of this study showed that some general methods of conflict management can be applied to the managing conflicts in the audit process, but the specifics of the audit situation should be considered when choosing them.


Keywords


auditor; employee; conflict; managing conflicts

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