PERCEPTUAL GAPS BETWEEN INTERNAL AUDITORS AND AUDIT CUSTOMERS: INTERNAL AUDITOR IMAGE AND THE NATURE OF INTERNAL AUDITING.

摘要

Internal auditing has undergone dramatic changes that have expanded its scope in a way that allow it to make greater contributions to the organizations it serves. Perceptual gaps between internal auditors and audit customers may well be the result of the expanding role of the internal audit function. Misunderstandings between internal auditors and audit customers can result in conflicts and hostility that limit an auditor's ability to effectively meet customer needs and promote a positive image of the internal audit function. This research involves six organizations in a field study that considers and contrasts the perceptions of various functional areas of organizational personnel. Survey instruments were distributed to each organization in order to collect perceptions about the nature of internal auditing and the image of the internal auditor.; The internal auditing profession walks a tightrope between serving as a management consultant and an independent professional. To accomplish this, internal auditing must function in a manner that is in accordance with applicable professional standards and organization goals. The value of the internal auditing profession is not in looking into organizational problems after it is too late to be of any help. This study provides evidence that perception gaps about the nature of internal auditing exist primarily between internal auditors and audit customers. Few differences were found between groups of audit customers. In many cases, the perception gaps were found to be contingent on the functional area of the audit customer. A limited number of differences were also found regarding perceptions about internal auditor image.; Internal auditors must share a similar perspective with the audit customer so that both can work together to prevent problems before they occur or at least catch them before too much damage is done. Traditionally, audit customers have emphasized production objectives while internal auditors have emphasized internal controls. This research provides insights to assist internal auditors and the customers they serve in obtaining a similar understanding of each other's position and the role that internal auditing plays in obtaining a proper balance between controls and production.