Recruiting Internal Auditors: The Effects of Using the Internal Audit Function as a Management Training Ground and Performing Consulting Services

Authors

Matthew Stripliper, Brigham Young University
Dr. David Wood, Brigham Young University

Keywords

recruiting, internal auditors, management training ground, MTG, consulting services

College

Marriott School of Management

Department

Accountancy

Abstract

A critical component of high quality corporate governance is attracting well-qualified job candidates into the internal audit function (IAF). Yet, IAFs face significant challenges in hiring a sufficient number of qualified professionals to perform their worki. Given this challenge, it is important to understand factors that can affect the ability of the IAF to attract a large pool of talent². Therefore, the purpose of this research was to investigate three specific questions: (1) To what extent are job applicants deterred by negative stereotypes of working in internal auditing?; (2) How do different job structure factors, namely using the IAF as a management training ground and/or using the IAF to perform consulting versus assurance work, affect the desirability of internal audit positions?; and (3) How do these job structure factors influence the quality of job candidates attracted to work in the IAF?

Recommended Citation

Stripliper, Matthew and Wood, Dr. David (2013) "Recruiting Internal Auditors: The Effects of Using the Internal Audit Function as a Management Training Ground and Performing Consulting Services," Journal of Undergraduate Research: Vol. 2013: Iss. 1, Article 2427.
Available at: https://scholarsarchive.byu.edu/jur/vol2013/iss1/2427