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| Tekijä: | Fogarty, T. J. Kalbers, L. P. |
| Otsikko: | Internal auditor performance: a comparison of self-rating and supervisor ratings |
| Lehti: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:4, p. 22-26 |
| Asiasana: | INTERNAL AUDITING PERFORMANCE AUDITS RATING SCALES |
| Kieli: | eng |
| Tiivistelmä: | The purpose of this paper is to contribute to a better understanding of the performance nd evaluation of internal auditors. Data were collected from internal auditors employed in organizations in the Great Lakes Region of the United States. 498 questionnaires were distributed to internal auditors employed by 13 organizations. The perceptions of internal audit staff and their immediate supervisors, about staff performance, are not radically different. This overall consensus attests to the good communication which exists in the internal audit function. However, several disparities exist. Internal auditing supervisors and staff disagreed most extensively in the in the auditee and procedural improvement areas of performance assessment. |
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