Behavioral Dimensions of Internal Auditing

In June 2010, the Research Foundation of the IIA released its new report: The Behavioral dimensions of internal auditing: A Practical Guide to Professional Relationships in Internal Auditing.

Internal auditing is very much a relationship and communications business. The authors of this report conducted an online exploratory survey of internal auditors to explore some of the current thinking of many internal auditors on this important topic, and then examined current thinking across the academic disciplines. Behavioral Dimensions of Internal Auditing: A Practical Guide to Professional Relationships in Internal Auditing highlights many important behavioral dimensions of internal auditors and provides insights on human relationships.

The human dimensions human of internal auditing are covered in three parts:
  • The Foundations
  • Behavioral Skills
  • Behavioral Dimensions in Practice

Integrity and credibility are foundational to the concept of human dimensions of internal auditing. Internal auditors need to have both to carry out their responsibilities and add value to their organizations in terms of reputation, effectiveness, efficiency, and compliance with laws, regulations, and procedures. To be credible — or believable — they must be knowledgeable, trustworthy, and ethical in conduct.

This project seeks to make an important contribution to the current understanding of interpersonal relations, communications, and other general behavioral “aspects” in the internal audit profession. It is expected to be of significant interest and relevance to practitioners, academics, and students of internal auditing.

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