The use of the internal audit function as management training ground and internal audit quality Online publication date: Tue, 21-Nov-2023
by Grace Mubako; Tatiana Mazza
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 19, No. 4, 2023
Abstract: This study examined the association between the use of the internal audit function (IAF) as management training ground (MTG) and internal audit quality, based on auditor characteristics. The study analysed selected data from the IIA 2015 CBOK survey of the internal auditing global community. Findings suggest that that MTG auditors were generally less likely to possess internal audit certifications, appeared to be more confident in their competence as auditors, and were more likely to comply with IIA standards, than non-MTG auditors. Auditors from organisations with formal MTG programs possessed less internal audit experience, and were likely to have diminished objectivity compared to non-MTG auditors. The results were found to differ across global regions, and by size of IAF. These results help us better understand how the use of the IAF as MTG may affect internal audit quality, which in turn has an impact on financial reporting and corporate governance.
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