Factors related to the organizational and professional commitment of internal auditors

Abstract

Much has been written about organizational and professional commitment; however, little has been directed toward the internal auditing profession. Given the recent decline of Enron, WorldCom, etc., and new regulations (eliminating the outsourcing of internal auditing) the internal auditor is likely to gain more responsibility in the firm. It will benefit employers and the professions to better understand what leads the internal auditor to become committed to his/her organization and profession. This study addresses that need. Results show that factors influencing organizational commitment are different from those influencing professional commitment. Multiple linear regression models show strong relationships between organizational commitment and job meaningfulness; however, task identity has a strong positive relationship with professional commitment while gender and organization size (services sector and internal auditor certification) have a positive (negative) influence on organizational commitment. Internal auditor certification also shows a positive impact on professional commitment. Management implications of these results are discussed.

Citation

Kwon, I.G. and Banks, D.W. (2004), "Factors related to the organizational and professional commitment of internal auditors", Managerial Auditing Journal, Vol. 19 No. 5, pp. 606-622. https://doi.org/10.1108/02686900410537748