“Honest feedback is a gift, but only the wise know how to give and receive it.” — Anonymous
Across audit departments in Africa, we champion objectivity, independence, and professional skepticism. We are trained to challenge, to verify, to assure. But in our quest for truth and control, one critical muscle remains underdeveloped: the ability to give and receive feedback with intelligence, empathy, and influence.
Enter the Feedback Model — a personal development framework built around the triad of Situation – Behavior – Impact (SBI). Simple in design, powerful in execution, this model equips internal auditors with the emotional dexterity to deliver their findings constructively and absorb feedback without defensiveness.
At AfriAudit, we believe technical excellence gets you noticed — but feedback fluency earns you respect and trust.
Inside This Edition:
- Why the ability to give and receive feedback defines audit leadership
- The SBI Model explained: How it shapes auditor professionalism
- Practical applications of feedback in audit interviews, reporting, and stakeholder relations
- Developing emotionally intelligent audit teams across Africa
Beyond Findings — Toward Conversations That Inspire Change
Feedback is the heartbeat of the audit process. Whether through a formal report or a stakeholder meeting, we’re constantly engaging in an exchange of perspectives. Yet too often, feedback is perceived as judgment — triggering resistance, anxiety, or even disengagement.
That’s where the SBI Model repositions the conversation.
It breaks feedback into three neutral, specific, and constructive parts:
- Situation – Describe the context clearly. “During the close-out meeting on Tuesday…”
- Behavior – Focus on observable actions, not assumptions.“…you interrupted multiple times while we presented control gaps…”
- Impact – Share the consequences without blame.“…which made it difficult to explain key risk concerns to senior management.”
This model transforms audit communication from confrontation to collaboration.
Internal Audit’s Most Underestimated Competency
Audit is not just a science — it’s a human-centered discipline.
We work with people. We report on systems run by people. We challenge decisions made by people. And in this human ecosystem, feedback is our bridge.
SBI helps internal auditors:
- Navigate difficult stakeholder relationships
- Influence senior leaders without creating defensiveness
- Strengthen team dynamics within audit departments
- Learn from performance reviews and peer observations
In a profession built on independence, feedback fluency builds interdependence — the trust that sustains influence.
From Defensive to Developmental: Embedding Feedback in Audit Culture
What would happen if audit teams across Africa were trained not just in risk control matrices, but in giving and receiving feedback?
Here’s what we would unlock:
- Stronger Fieldwork Interviews: Auditors would engage stakeholders with curiosity, not just checklists — asking insightful, feedback-driven questions that open up conversation rather than shut it down.
- More Impactful Reports: Observations framed using the SBI model come across as professional, respectful, and change-oriented — not accusatory.
- Team Maturity: Feedback-rich cultures accelerate learning. Junior auditors grow faster. Seniors lead with greater humility. The team evolves together.
- Increased Organizational Buy-In: When auditees feel heard and respected, they become partners in governance, not adversaries.
CEO Insight: “Audit Findings Without Emotional Intelligence Are Just Noise.”
The CEOs leading Africa’s most trusted institutions understand this deeply: insight must be delivered with intent. An audit report may be factually correct, but if it lacks emotional intelligence, it may be ignored, resented, or diluted.
Leaders want auditors who:
- Know how to communicate tough truths with tact
- Can coach, not just critique
- Understand the emotional undercurrents behind resistance to change
Feedback fluency turns audit into a transformational force — not just a transactional one.
Building Feedback Capability in African Audit Teams
At AfriAudit, we are championing the integration of personal development into audit training. That means building not just knowledge — but wisdom. Not just rigor — but resonance.
To build feedback fluency, start with:
- Training every auditor in the SBI model
- Role-playing feedback scenarios across the audit lifecycle
- Pairing technical reviews with feedback coaching
- Normalizing upward feedback from juniors to seniors
It’s time to stop seeing emotional intelligence as “soft.” It’s strategic infrastructure for audit credibility.
The AfriAudit View: Feedback Is the New Frontier of Audit Leadership
We envision internal auditors who walk into rooms not just with technical checklists, but with conversational courage. Professionals who deliver feedback that inspires action — not just compliance.
Feedback isn’t just a tool. It’s a discipline. A way of thinking, communicating, and connecting. It reflects the maturity of the auditor and the readiness of the organization to evolve.
A Final Word to the Audit Professional
You were trained to assess processes — now, it’s time to master the process of relationship-building through feedback.
Every audit interaction is a moment to lead — to offer insight that lands, to hear criticism that sharpens you, to give feedback that elevates others.
When you learn to speak truth with grace, you don’t just change controls. You change culture.
Let’s feedback forward.
Our Commitment at AfriAudit
AfriAudit is more than a newsletter.
It’s a movement — to restore trust in audit, reposition the profession as a strategic partner, and help Africa’s leaders make clarity-driven, principled decisions.
We believe that when audit works, trust thrives.
Let’s Build This Together
Are you a CEO, board member, auditor, or policymaker committed to principled leadership?
Let’s elevate the internal audit profession across Africa. Let’s unlock its full potential as a lever for transformation and trust.
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With clarity and commitment,
Titus Wambua
Chief Audit Executive | Governance Advisor | Founder, AfriAudit
Turning audit into a boardroom asset — one institution at a time.
