Communicating Nonconformities in Higher Education: A Phenomenological Account of Auditors’ Experiences

This qualitative study employed a phenomenological approach to explore the lived experiences of internal quality auditors in higher education institutions (HEIs) communicating non-conformities to management and academic leaders. Four guiding questions explored auditors’ derived meanings, emerging themes, and recommendations for improving audit communication. A purposive sample of ten auditors, each with at least three years of experience in college or university-based internal auditing, participated in semi-structured interviews. The study ensured ethical rigor by obtaining informed consent, guaranteeing confidentiality, and maintaining voluntary participation. Data were analyzed thematically to identify core meanings and patterns within participants’ narratives. Findings revealed that evidence-based reporting and constructive communication constituted the most significant experiences in auditors’ documentation and verbal reporting practices. Meanings formulated from communication experiences emphasized collaborative problem-solving and active listening, while those related to documentation challenges underscored the importance of consistent record-keeping and organized documentation. Three overarching themes emerged: rewarding experience, accountability and compliance, and strengthening institutional efficiency. The study concluded that effective internal audit communication in HEIs relied heavily on clarity, transparency, and strategic collaboration. Based on these findings, recommendations included implementing training programs focused on communication strategies, standardizing reporting procedures, improving documentation systems, and institutionalizing auditor recognition. This research contributed valuable insights into the communicative dimensions of internal quality audits and proposed actionable strategies to foster institutional excellence through enhanced audit practices.

Authors

Publication Details

Journal
Journal of interdisciplinary perspectives
Published
2025-01-01
DOI
https://doi.org/10.69569/jip.2025.314
Primary Topic
Accounting Education and Careers
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Communicating Nonconformities in Higher Education: A Phenomenological Account of Auditors’ Experiences

Margarito Manjarrez Salgado
Journal of interdisciplinary perspectives
Accounting Education and Careers
article

Communicating Nonconformities in Higher Education: A Phenomenological Account of Auditors’ Experiences

Margarito Manjarrez Salgado
article en

Abstract

This qualitative study employed a phenomenological approach to explore the lived experiences of internal quality auditors in higher education institutions (HEIs) communicating non-conformities to management and academic leaders. Four guiding questions explored auditors’ derived meanings, emerging themes, and recommendations for improving audit communication. A purposive sample of ten auditors, each with at least three years of experience in college or university-based internal auditing, participated in semi-structured interviews. The study ensured ethical rigor by obtaining informed consent, guaranteeing confidentiality, and maintaining voluntary participation. Data were analyzed thematically to identify core meanings and patterns within participants’ narratives. Findings revealed that evidence-based reporting and constructive communication constituted the most significant experiences in auditors’ documentation and verbal reporting practices. Meanings formulated from communication experiences emphasized collaborative problem-solving and active listening, while those related to documentation challenges underscored the importance of consistent record-keeping and organized documentation. Three overarching themes emerged: rewarding experience, accountability and compliance, and strengthening institutional efficiency. The study concluded that effective internal audit communication in HEIs relied heavily on clarity, transparency, and strategic collaboration. Based on these findings, recommendations included implementing training programs focused on communication strategies, standardizing reporting procedures, improving documentation systems, and institutionalizing auditor recognition. This research contributed valuable insights into the communicative dimensions of internal quality audits and proposed actionable strategies to foster institutional excellence through enhanced audit practices.

Journal of interdisciplinary perspectivesVol. 3(7)
Openalex Percentile: Top 80%
Accounting Education and Careers
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.