Conversations with internal auditors

Abstract

Purpose Aims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance while also remaining sufficiently distant from management in order to report on their performance. Design/methodology/approach An Eisenhardt‐inspired multiple case‐based approach in which the researcher made observations, examined documents and interviewed senior internal auditors in six New Zealand organisations. Findings Three concepts characteristic of those who best balanced their role: the internal auditor's external professional status, the presence of a formal and informal communication network, and the internal auditor's place in determining their own role. Informing these concepts is the auditor's ability to manage ambiguity. Research limitations/implications Limitations of the research include those typical of qualitative study generally and that it is less objectively‐measured; however, compensating procedures suggested by Eisenhardt (1989) are employed. Further study could explore each source of influence in more detail and in different contexts, and examine the framework's application elsewhere. Gender studies may be of value. Practical implications Results reveal how independence dilemmas are addressed by those internal auditors who are most successful in balancing their sometimes conflicting professional role. Originality/value An original contribution is the conceptualisation of the internal auditor's role as both an independent evaluator of and consultant to management.

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