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A Performance Model For Staff Auditors In An Internal Audit Environment, Joseph M. Larkin, James A. Schweikart
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.
A Performance Model For Staff Auditors In An Internal Audit Environment, Joseph M. Larkin, James A. Schweikart
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
Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development and retention of auditors. This study attempted to ascertain salient characteristics of individuals which may be associated with successful performance, by examining traits of successful and less successful auditors of a large manufacturing firm. The results show that individual levels of job satisfaction and motivation are most closely associated with performance. The results also show that other variables may have the potential to be associated with performance.