Professionalism

Abstract

How closely does internal audit match the attributes of a profession? In terms of its relatively short history — and in comparison with the longer‐established professions — it would seem that in the United States it already meets many of the necessary criteria: public service obligations, training and accreditation, standards of practice, publication and dissemination activities; there is also evidence of employer requirements and practices becoming more exacting. However there is some way to go before full recognition and acceptance as a distinct professional discipline are achieved. One crucial dilemma is over independence, as between loyalty to employers or profession, in situations of conflict. A concept of a management‐oriented service is advocated as one of the most constructive resolutions for future development.