► We review concepts relating to employee needs for internal communication content. ► We examine 12 recent studies that audit internal communication. ► We find that audits are focused on communication processes rather than employee needs for content. ► We conclude that theory can be broadened to include organisational engagement. ► We propose a new model for employee questions to be addressed through internal communication. Effective internal communication is a prerequisite for organisational success. Organisations need to evaluate and improve communication especially in increasingly difficult economic pressures. Assessment instruments enable organisations to monitor communication effectiveness. This review of academic and consultancy studies found over reliance on measuring satisfaction with the communication process. The analysis found management-centric rather than employee-centric approaches to assessment. This indicates a need to develop new approaches to assessing internal communication. A conceptual model is proposed here to encourage focus on employee communication needs in terms of content as well as channel. Future approaches to assessment should draw on a wider theoretical and conceptual framework. Assessment instruments need to reflect advances in practice. They need to assess the value of internal communication to employees as well as their organisations.