The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of professionalism previously applied to other occupations. Especially notable, internal auditors strongly believe in the importance of internal auditing. The relationship between the dimensions of professionalism and levels of education, certification, and rank are also explored. Implications for professionalism in internal auditing are discussed.
American Journal of Business – Emerald Publishing
Published: Jan 1, 1995
Keywords: Internal auditors; Professionalism; Institute of Internal Auditors (IIA)