Insights into self-images of internal auditors
(2016) , 24 pages
Files
WorkingPaper2016-4-Decaux_04.pdf
Open Access - Adobe PDF
- 7.66 MB
Details
- Authors
- Abstract
- The purpose of this paper is to critically analyze self-images of internal auditors in the light of the metaphors and short descriptions they give about their own role(s) in their organization. Worldwide data have been collected via a forum for internal auditors on Linkedln where they were asked "If you were asked to write down a catch-line to sum up your role as internal auditors in your organization, what would it be?" The analysis distinguishes five clusters of self-images whereby some of these self-images could be self-inflicted pitfalls creating the wrong expectations and perceptions within the organization: (l) negative self-images that may create distance and form the basis of non-acceptance; (2) overly modest self-perceptions; (3) use of self-evident and empty words that could lead to marginalization in the eyes of internal auditors' stakeholders; (4) overly ambitious claims, Superman-like, creating the basis for disappointment as intemal auditors all too often over-promise and under-deliver. Eventually (5), we also find original and helpful self-images that point to positive characteristics and differences, which should help in creating a unique and sustainable identity, and also support internal audit's pursuit of greater effectiveness. The analysis of how internal auditors view themselves may explain why some internal auditors are on a route to marginalization and disappointment, while others embark on a more promising path creating a positive, unique and sustainable identity as suggested by recent studies. Ultimately, we suggest that viewing internal auditors as farmers is a promising metaphor with which to position internal audit and strengthen its value proposition.
- Affiliations
Citations
Sarens, G., Lenz, R., & Decaux, L. (2016). Insights into self-images of internal auditors (Louvain School of Management Working Paper Series 2016/4). https://hdl.handle.net/2078.5/179029