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A Model for Internal Auditor Selection: The Case of a Trading Company in Hong Kong
Author(s) -
Seol Inshik,
Sarkis Joseph
Publication year - 2006
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/j.1099-1123.2006.0352.x
Subject(s) - analytic hierarchy process , audit , internal audit , accounting , selection (genetic algorithm) , business , process (computing) , hierarchy , computer science , operations research , economics , engineering , artificial intelligence , market economy , operating system
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.