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Concepts and practical applications are used to explore motivation from the perspectives of auditors, managers and psychologists. The premise is that improved communication positively affects auditor and manager performance. Several theories of motivation are examined, including behaviour types, as explored through the Myers‐Briggs Type Indicator (MBTI). Putting theory into practice, ways are looked at in which audit supervisors can enhance audit staff motivation by more actively involving them in audit planning and report writing. From the manager's perspective, how to use the audit process more effectively to encourage managers to make organisational improvements is addressed.

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