A Model for Internal Auditor Selection: The Case of a Trading Company in Hong Kong

11 Pages Posted: 26 Mar 2007

See all articles by Inshik Seol

Inshik Seol

Clark University - Graduate School of Management

Joseph Sarkis

Worcester Polytechnic Institute - Foisie Business School

Abstract

Research on internal auditor selection has had limited exposure in the auditing literature. Recently Seol & Sarkis introduced a multi-attribute decision model, an analytic hierarchy process (AHP), for the process of internal auditor selection. The purpose of this paper is to extend and validate the proposed model by Seol & Sarkis in an actual internal auditor selection process. Real case information from a trading company in Hong Kong that has gone through a recent experience in hiring entry level internal auditors was used for the study. Data were collected using an intensive survey of the importance of each attribute/skill provided by the Competency Framework for Internal Auditing (CFIA) and followed by an actual application of such skills in a recent hiring experience. Results show the effectiveness of AHP and the comprehensive characteristics of the factors involved in the decision. Further implications of the method are also discussed in the paper.

Suggested Citation

Seol, Inshik and Sarkis, Joseph, A Model for Internal Auditor Selection: The Case of a Trading Company in Hong Kong. International Journal of Auditing, Vol. 10, No. 3, pp. 243-253, November 2006, Available at SSRN: https://ssrn.com/abstract=975568 or http://dx.doi.org/10.1111/j.1099-1123.2006.0352.x

Inshik Seol (Contact Author)

Clark University - Graduate School of Management ( email )

950 Main Street
Worcester, MA 01610
United States

Joseph Sarkis

Worcester Polytechnic Institute - Foisie Business School ( email )

100 Institute Rd.
Worcester, MA Massachusetts 01609
United States
5088314831 (Phone)
5088314831 (Fax)

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