Abstract
SYNOPSISDue to the unique nature of their position, internal auditors often experience organizational-professional conflict (OPC). It is important to understand the nature of OPC and its implications for various stakeholders. Using a large data-set of survey responses from chief audit executives, we examine the effect of factors unique in internal audit settings on chief audit executives' OPC. We find that perceptions of job autonomy, tenure with the organization, reporting to the audit committee, and using the internal audit function as a management training ground are significantly related to internal auditors' OPC. We also find that OPC is negatively related to respondents' identification with the organization but not with their professional identification. Our findings have implications for organizational policies related to internal auditing and to external stakeholders.
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