Developing early career professional auditors at work
- 14 August 2017
- journal article
- research article
- Published by Emerald in Meditari Accountancy Research
- Vol. 25 (3), 368-390
- https://doi.org/10.1108/medar-03-2017-0119
Abstract
Purpose The purpose of this paper is to identify the determinants of internal audit workplace learning success for developing early career internal audit professionals in South Africa. Design/methodology/approach A qualitative research design was used to collect data through focus group discussions and semi-structured interviews from 65 internal audit stakeholders including internal audit employers’ early career; internal auditors’ workplace learning assessors; and presenters and members of the education and training committee of the professional body in South Africa on their experiences of the determinants of workplace learning success for internal auditors. Findings In line with workplace learning theories, it was found that there are five determinants of internal audit workplace success: the learning environment, management support, the early career internal auditors’ commitment (attitude and motivation to learn) and a relevant, structured and effective formal workplace learning programme. Practical implications Internal audit employers, early career internal auditors, workplace learning assessors and presenters as well as the Institute of Internal Auditors globally and in South Africa can use the results of this study as a benchmark for their internal audit workplace learning practices. Originality/value This paper provides insight into the determinants of workplace learning success for internal auditors and contributes to the limited body of knowledge in auditing on developing professional competence in the workplace.Keywords
This publication has 52 references indexed in Scilit:
- Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External AuditorsAccounting Horizons, 2015
- Factors affecting the internal audit effectiveness: A survey of the Saudi public sectorJournal of International Accounting, Auditing and Taxation, 2014
- Learning Through PracticePublished by Springer Science and Business Media LLC ,2010
- The European literature review on internal auditingManagerial Auditing Journal, 2006
- Workplace participatory practicesJournal of Workplace Learning, 2004
- Workplace-Focused Learning: Perspective on Continuing Professional Education and Human Resource DevelopmentAdvances in Developing Human Resources, 2004
- THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVECritical Perspectives on Accounting, 2003
- Pre‐qualification education of registered accountants and auditors in South Africa: Perspectives on whether the education process is normatively justifiableMeditari Accountancy Research, 2001
- The Order of ProfessionalizationWork and Occupations, 1991
- The System of ProfessionsPublished by University of Chicago Press ,1988