Describes a study conducted to obtain empirical evidence with respect to the nature of the perceived benefits of the Certified Internal Auditor (CIA) designation as they relate to career advantages and perceived competences. A survey comprising 24 questions was mailed to the director of internal audit, the chief financial officer, and a member of the board of directors at each of 200 sample firms. Reveals that CIA designation is perceived to be indicative of a significant level of competence and to provide career advantages in internal audit positions, but generally not important in line management’s acceptance of internal auditors’ recommendations; nor in providing career advantages in non‐internal audit positions.
Myers, P.M. and Gramling, A.A. (1997), "The perceived benefits of certified internal auditor designation", Managerial Auditing Journal, Vol. 12 No. 2, pp. 70-79. https://doi.org/10.1108/02686909710160708Download as .RIS
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