Aurelija Kustienė, Angelina Tjurina


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.


auditor; employee; conflict; managing conflicts

Full Text:



Allen, R. D. Managing internal audit conflicts. Internal Auditor. 1996, August: 58–61.

Bacal, R. Organizational Conflict – The Good, the Bad, and the Ugly. The Journal for Quality

and Participation. 2004, 27(2): 21–22.

Callanan, G. A., Perri, D. F. Teaching Conflict Management Using a Scenario-Based Approach.

Journal of Education for Business. 2006, 81(3): 131–139.

Caputo, A., Marzi G., Maley, J., Silic, M. Ten years of conflict management research 2007-

: An update on themes, concepts and relationships. International Journal of Conflict

Management. 2018, 30 (1): 87–110.

Chappelow, C., McCauley, C. What Good Feedback Really Looks Like. May 13, 2019. Available


Chen, H. X., Xu, X., Phillips, P. Emotional intelligence and conflict management styles.

International Journal of Organizational Analysis. 2019. Available at:


Dontigney, E. 5 Conflict Management Strategies. Small Business - Available at: 06 March 2019.

Durden, O. Ways of Managing Conflict in Organizations. Small Business - Available

at: 27 November

Hardavella, G. Aamli-Gaagnat, A., Saad, N., Rousalova, I., Sreter K.B. How to give and receive

feedback effectively. Breathe. 2017 (13): 327-333; DOI: 10.1183/20734735.009917.

Rahim, M. A. A measure of styles of handling interpersonal conflict. Academy of Management

Journal. 1983, 26(2): 368–376.

Ratajczak-Mrozek, M., Fonfara, K., Hauke-Lopes, A. Conflict handling in small firms’

foreign business relationships. Journal of Business & Industrial Marketing. 2019, 34(1): 240–

Available at:

Seppala E. When giving critical feedback, focus on your nonverbal cues. January 20, 2017.

Available at:

Thomas, K.W. Conflic and conflict management: Reflections and update. Journal of organizational

behavior. 1992, 13: 265–274.

Thomas, K.W.; Kilmann R.H. Thomas-Kilmann conflict mode instrument. 1974. Tuxedo, NY:


Thomas, K.W.; Kilmann R.H. Thomas-Kilmann conflict mode instrument. 2008. Available at:

Zhang, S.J., Chen, Y.Q. and Sun, H. Emotional intelligence, conflict management styles, and

innovation performance: An empirical study of Chinese employees. International Journal of

Conflict Management. 2015, 26 (4): 450-478. Available at:



  • There are currently no refbacks.