Internal auditors’ personal traits and skills: an empirical study of Taiwan internal audit practitioners

• Main Author: 莊明軒
• Other Authors: 陳錦烽
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/79328973956019793848

碩士 === 國立政治大學 === 會計研究所 === 98 === The purpose of this study is to understand the personality traits and skills that a competent internal auditor should possess and to examine the industry and firm effects on these traits and skills. By means of distributing the research questionnaire to the internal auditors attending the IIA-Taiwan monthly meetings, this study gathers related data and perform various analyses. Our empirical results show that: 1. A competent internal auditor should possess the traits of conscientiousness, and the analytic and appreciative skills. 2. Internal auditors of the electronics industry attach more importance to the extraversion traits than those from the financial industry, and value the personal and interpersonal skills more than those auditors from other industries. 3. Chief audit executives (CAEs) value the agreeableness and openness to experience traits, and the analytic skills more than non-CAEs. 4. CAEs from the companies with operating revenue over forty billions NT dollars are most confident with the skills that they possess. 5. Most respondents believe that his/her internal audit department’s level of skills is less sufficient than that of individual auditors.