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The (mis)fit between the profile of internal auditors and internal audit activities



This study investigates whether there is a fit between the profile of internal auditors and the activities of the internal audit department (IAD). It also seeks to discover which type of internal auditors fit which type of internal audit (IA) activities. This is commonly referred to as the person-job (P-J) fit. Furthermore, this study investigates whether this (mis)fit is associated with the outsourcing/co-sourcing of IA activities and turnover within the IAD. Bringing strategic human resource management (SHRM) into IA can be considered as the key contribution of this paper. The results of this study are based on the questionnaire completed by 280 members of the Institute of Internal Auditor in Belgium. This results show that there is a fit between some characteristics of internal auditors working in an IAD and the activities of the IAD. The results also show that certain internal auditor characteristics fit with certain types of IA activities. However, the degree of fit varies. Furthermore, it was found that IADs that co-source/outsource were significantly more associated with a misfit between the profile of the internal auditors and the activities of the IAD, whereas a misfit was not significantly associated with a high turnover of internal auditors.


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ABR 02 2014ABR 02 2014Perpustakaan STIE Y.A.ITersedia namun tidak untuk dipinjamkan - Tidak Dipinjamkan

Informasi Detil

Judul Seri
Accounting and Business Research, Vol. 44 No. 1 Feb 2014, p. 41-62
No. Panggil
ABR 02 2014
Penerbit Taylor & Francis : Oxon.,
Deskripsi Fisik
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Bahasa
Inggris
ISBN/ISSN
0001-4788
Klasifikasi
ABR 02 2014
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subyek
Info Detil Spesifik
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Pernyataan Tanggungjawab

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