An examination of internal auditor turnover intentions

The purpose of this paper is to examine the factors that are associated with internal auditors’ professional turnover intentions.

The study analyzes data from responses to the Institute of Internal Auditors’ (IIA) (2015) Common Body of Knowledge global survey and uses a multivariate approach to identify factors that influence internal auditor turnover intentions.

Results show that internal auditor turnover intentions are negatively associated with an academic background in accounting, possessing internal audit professional certification, and having access to more training opportunities. Turnover intentions are positively associated with organizational-professional conflict, restricted access to documents and personnel, and the existence of a program of using the internal audit function as management training ground. Differences by IIA global region highlight the diversity in the turnover challenges that face the professional globally.

Results from this study are important because they bring attention to issues that potentially lead to internal auditors leaving the profession. This can help the profession and organizations take measures to motivate internal auditors to remain in the profession and alleviate the current staffing challenges faced by the profession.