A Performance Model for Staff Internal Auditors: Implications for Personnel Management

Abstract

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 and managers trained in internal auditing. This study attempted to ascertain salient characteristics of individuals that may be associated with successful performance, by examining traits of successful and less successful auditors of a large manufacturing firm. The results show that, of the characteristics analyzed, individual levels of job satisfaction and motivation are most closely associated with performance.

Citation

Larkin, J.M. and Schweikart, J.A. (1992), "A Performance Model for Staff Internal Auditors: Implications for Personnel Management", American Journal of Business, Vol. 7 No. 2, pp. 19-24. https://doi.org/10.1108/193551811992000112