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Global Institute of Internal AuditorsBreadcrumb SeparatorNewsBreadcrumb SeparatorIIA Research Foundation Issues Report on Job Satisfaction for Internal Auditors

IIA Research Foundation Issues Report on Job Satisfaction for Internal Auditors

The value internal auditors add through their ability to provide insights into business practices, assessments of governance, and recommendations for improvements make it critical that they maintain a high level of objectivity. However, the attachments or identification that they develop to their organization and their profession can present issues related to objectivity and even a conflict between the two attachments that can ultimately affect job satisfaction.

To explore the relationships among these factors, the IIA Research Foundation surveyed its membership, receiving more than 1,600 responses. Eight general themes emerged, a key finding being that internal auditors’ sense of identification with their organizations was quite high. However, responses also revealed that conflict can occur when the policies and procedures outlined by the practitioner’s employer is out of line with his or her own professional judgment. This issue of organizational-professional conflict, as it came to be referred to in the study, appeared in several of the eight general themes.

Other key topics explored include the optimal reporting structure to allow chief audit executives to experience minimal organizational-professional conflict and greater identification with the organization, as well as how incentives related to company performance affect a practitioner’s decisions.

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