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A Performance Model For Staff Auditors In An Internal Audit Environment, Joseph M. Larkin, James A. Schweikart

Robins School of Business White Paper Series, 1980-2022

Labor turnover, especially at the staff level, is a pervasive problem throughout the accounting environment. The related costs can be substantial to the organization. While turnover is not necessarily dysfunctional, managing it is crucial to the success of organizations. Much of this turnover is due to unsuccessful performance of auditors. This study empirically examined selected variables of staff members in the internal audit environment in an attempt to associate them with successful auditor performance. The results showed that motivation to perform and job satisfaction were most strongly related to successful performance.