Perceptions Of Internal Auditors Research Articles

An adversary or an ally? Perceptions of internal auditors. A narrative analysis

An adversary or an ally? Perceptions of internal auditors. A narrative analysis

Expectation Gap Antara Persepsi Auditor Internal dan Auditee Terhadap Kinerja Auditor Internal Terkait dengan Pelaksanaan, Hasil, dan Tindak Lanjut Audit (Studi Pada Pemerintah Provinsi Maluku)

This study aims to empirically examine the expectation gap between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the audit, the audit results, and follow-up of audit.The technique of collecting data used questionnaires and documentation. Sampling in this study usied census techniques for internal auditors and purposive sampling techniques for the auditee. Analysis used the Mann-Whitney test.Based on the results of the test data and data analysis, it can be stated that there is expectation gap between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the implementation audit and follow-up of audit. However, there is no expectation gap that was found between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the audit results.

Internal auditor communications: an experimental investigation of managerial perceptions

PurposeThe purpose of this paper is to examine potential determinants of management’s agreement with internal auditor recommendations of an interim assurance engagement.Design/methodology/approachThe experiment involved a 2 × 2 × 2 design with internal auditor gender, mode of communication and root cause variables randomly assigned to 228 experienced managers.FindingsWhen the internal auditor includes a root cause for an identified deficiency in an internal audit report, management perceptions of the quality of that report improve. The gender of the internal auditor who communicates the audit finding with management does not significantly impact management’s perceptions. Additionally, communicating the internal audit report via e-mail instead of videoconference results in improved managerial perceptions of the quality of the internal auditor. While improvements in perceptions of internal auditor quality lead to greater agreement with internal auditor recommendations, improvements in perceptions of report quality lead to greater implementation of internal-auditor-recommended remediation strategies.Research limitations/implicationsThe operationalization of the manipulated variables of interest (communication mode, gender and root cause) may limit the generalizability of the study’s results.Practical implicationsThe paper includes managerial implications for internal auditors’ choice of communication mode and inclusion of a root cause in interim internal audit reports.Originality/valueThis study provides evidence on the factors that could improve management’s perceptions of internal auditors’ work. The findings can help organizations, such as the Institute of Internal Auditors, to better understand how to address the needs of those who communicate with internal auditors.

The Influence of Internal Audit on Information System Effectiveness: Perceptions of Internal Auditors

This paper presents the results of a survey of internal auditors’ perceptions about the nature of the relationship between the information security and the internal audit functions in their organization and the effect of that relationship on their organization’s information security efforts. Internal auditors perceive that increasing the frequency with which they review some information security activities improves the quality of the relationship between the two functions. Considering their role to be that of an advisor more than a policeman also improves the quality of that relationship. However, the quality of the relationship between the internal audit and information security functions does not affect either the number of security incidents or the number of audit findings related to information security issues. Furthermore, the frequency of audit reviews of information security affects the number of audit findings related to information security, but does not affect the number of security incidents. We discuss the implications of our findings for both research and practice.

External Auditorss Perceptions of and Willingness to Work in Outsourced and In-House Internal Audit Functions

While the internal audit function (IAF) plays a critical role in organizations, it faces challenges in finding sufficient numbers of high-quality job applicants to fill its ranks. We examine experienced external auditors’ perceptions of internal auditing and how their perceptions may influence the nature of communications they have with job-seeking students about careers in internal audit. The results of two experiments suggest that practicing external auditors are twice as likely to apply for positions that are labeled as accounting positions rather than either in-house or outsourced internal audit positions. The results also suggest that external auditors believe there are negative perceptions of internal auditors — especially in-house internal auditors relative to outsourced internal auditors — and are more likely to recommend that mediocre students apply to work in internal auditing. We also provide survey results from experienced professionals that identify aspects of internal auditing that may be improved to make it a more attractive career option. Taken together, the results suggest internal auditing faces hiring challenges, but these challenges may be mitigated — which can have important ramifications for the important role internal auditing serves in the business world.

Professional Values and the Ethical Perceptions of Internal Auditors

Examines the influence which the Institute of Internal Auditors′ Code of Ethics has on its members′ ethical perceptions. Also determines whether this influence is greater than members′ personal moral philosophies (i.e. idealism and relativism), and corporate ethical values. Data for the study were obtained by questionnaires sent to 1,000 members of the Institute of Internal Auditors, located in the Southeastern United States. The results generally indicate that professional values, as operationalized by the members′ use of the code of ethics, influence their perceptions of ethical problems in a positive way. However, no significant linkages were found to exist between the internal auditors′ personal moral philosophies or corporate ethical values and their perceptions of ethical problems.