Communicating Nonconformities in Higher Education: A Phenomenological Account of Auditors’ Experiences
Maryfe D. Salgado
Discipline: management studies
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.
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