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Professionalism and Internal Auditors: A Profile
Mid-American Journal of Business, 1995The 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.
Lawrence P. Kalbers, Timothy J. Fogarty
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Internal auditors and job stress
Managerial Auditing Journal, 2004This study used the Ivancevich and Matteson Stress Diagnostic Survey to gather data concerning job stress for a large national sample of internal auditors in the USA. Survey respondents indicated that the organizational job stressors in their work environment were more a source of stress than the so‐called individual job factors.
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Professional Status for Internal Auditors.
The Accounting Review, 1965Abstract It is the purpose of this article to propose alternative paths for internal auditors in their quest for professional recognition. Antecedent to making recommendations, the writer briefly examines the key attributes of a profession and prepares an inventory of the plus and minus factors currently associated with the status of ...
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Internal Auditor, The Organization's Watchdog
SSRN Electronic Journal, 2014In the area of information, internal audit is established as an essential means for the exact management of any business economic resources. However, the necessity which issues from the administration, for distinguished management of the available resources, incalculable expenses, limitation and evasion of misconduct, imposes internal auditing as a key
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Internal auditors’ role and authority
Managerial Auditing Journal, 2004In this study, internal auditors are asked to come to a view on whether functions they perform in connection with internal audit engagements are essential, and to what degree. Inspired by Burns, Greenspan and Hartwell’s concept of the true professional, there is an underlying interest in determining whether, and under what circumstances, internal ...
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Preparing Tomorrow’s Internal Auditor
Managerial Auditing Journal, 1994Examines the requirements of future internal auditors within the business community. Proposes that it is in the interests of all within that community to prepare individuals as well as possible in the principles and practice of internal auditing. Concludes that these principles, if well‐maintained, lead to a well‐run organization and can be beneficial ...
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Board access to the internal auditor
Board Leadership, 2003AbstractMore and more organizations are beginning to create a position for an ethics officer or internal auditor. Such a position can be a great asset to an organization, but it is fraught with ambiguity. To whom does this auditor report? Is it a staff position under CEO authority? Or is it a staff position intended to report to the board?
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