MAB: Personality of internal auditors

30-04-2020

An exploratory study in The Netherlands

By Bob van Kuijck, Violaine Paresi

Video: Bob van Kuijck about his article in MAB 'Personality of internal auditors; an exploratory study in The Netherlands' (Dutch video)

Many studies have been performed on the interpretation of a person’s personality along the Five-factor model that includes the following traits: openness to experience, emotional stability, conscientiousness, extraversion and agreeableness. However, very little research has been done specifically on the personality of internal auditors. This study tries to establish insight into the personality of internal auditors by comparing them with other professionals.

Based on a literature review and discussion, it is hypothesized whether or not the personality traits of internal auditors differ from those of other professionals. The hypotheses on each of the five factors have been tested for internal auditors and other professionals in The Netherlands.

Results show that, for four personality traits, the internal auditor’s personality is significantly different from other professionals; only the trait agreeableness shows no significant difference. Limitations of the study lie in its exploratory nature.

Read the full article at MAB-online

Download as a pdf

 

The results of this study help management of internal audit departments to optimize the assignment of roles and responsibilities to staff. Moreover, the insight into the personality traits of internal auditors also has important implications for the recruitment, selection, and training of internal auditors.

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