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Professionalism and Internal Auditors: A Profile

Lawrence P. Kalbers (John Carroll University)
Timothy J. Fogarty (Case Western Reserve University)

American Journal of Business

ISSN: 1935-5181

Article publication date: 22 April 1995

435

Abstract

The 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. The relationship between the dimensions of professionalism and levels of education, certification, and rank are also explored. Implications for professionalism in internal auditing are discussed.

Keywords

Citation

Kalbers, L.P. and Fogarty, T.J. (1995), "Professionalism and Internal Auditors: A Profile", American Journal of Business, Vol. 10 No. 1, pp. 13-20. https://doi.org/10.1108/19355181199500002

Publisher

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MCB UP Ltd

Copyright © 1995, MCB UP Limited

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