Managing Internal Audit Teams: The Role of Auditor Attributes and Co-ordination Mechanisms

Addresses two important aspects which need to be considered when attempting to maximize excellence in an internal audit department. Suggests that individual auditors′ risk-taking propensity and tolerance for ambiguity can adversely affect many important decisions, such as sample size selection, whic...

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Bibliographic Details
Published in:Managerial auditing journal 1993-01, Vol.8 (1), p.18
Main Authors: Gupta, Parveen P, Ray, Manash R
Format: Article
Language:English
Subjects:
Ambiguity
Attitudes
Audit departments
Auditing procedures
Auditing profession
Budgets
Decision making
Field study
Internal auditing control
Internal auditors
Management development
Organizational behavior
Planning
Recommendations
Risk assessment
Skills
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Summary:Addresses two important aspects which need to be considered when attempting to maximize excellence in an internal audit department. Suggests that individual auditors′ risk-taking propensity and tolerance for ambiguity can adversely affect many important decisions, such as sample size selection, which in turn leads to costly as well as ineffective audits; and that internal audit directors utilize interpersonal methods of control, personality assessment of audit team members, and continuous evaluation of budgeted with actual audit hours, to overcome any such adverse effects.
ISSN:0268-6902
1758-7735
DOI:10.1108/02686909310023533