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Internal Auditor – A List of Useful Sources About This Occupation

An internal auditor is a business professional that is employed by companies to provide both independent and objective evaluations of financial and operational business activities. The main duty of these people are to find and solve problems within the business environment before they are detected by an external audit of the Securities and Exchange Commission or another governing body. To achieve this these people examine financial statements, expense reports, inventory, and etc. They also make risk assessments for the different departments within a business. When an internal auditor has gone through everything they have been asked to examine they present their findings in a formal report.

The resources listed in this article have been evaluated on several factors: author credibility, accuracy, and age. In evaluating the resources with these metrics, they can be judged on their information richness, research usefulness, and their source credibility.

#1 United States Department of Labor

This source is from the United States Department of Labor, an official US department which provides statistics and information about a variety of jobs. This source explains how it acquired its data, is frequently cited by other sources, and, as of 2019, has been updated less than a year ago.

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#2 The State of Professionalism in Internal Auditing

This peer-reviewed source was published in 1994 by The Academy of Accounting Historians and is authored by a professor and two assistant professors of accounting. It includes all the relevant citations and is frequently cited in other works.

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#3 Internal Audit Function and Role of Accounting Education

This paper, published in 1993 by Economic and Political Weekly, is authored by a prominent expert on fraud. It cites respected sources and includes accurate graphs and statistics, but it not often cited by other works.

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#4 Certification Programs: A Means for Enriching Business Finance Program Objectives

This source was published in 1983 by a respected institution, The Journal of Financial Education. It includes all the sources for its citations as well as utilizing statistics from them. It is not cited frequently by other sources, and it is relatively old.

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#5 The role of markets: an economic approach to auditing

This source was written by two authors and published by a national university. The date listed is 2005, and the source contains proof of peer reviewing, as it is published by a reputable organization and was written by multiple people.

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#6 Auditor Independence

This source provides 4 authors. The source is a book written by multiple people and published by Australia National University press, providing it credibility and proving that it has been reviewed and edited. The date listed is 2009, within the last decade.

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#7 Govt. Pub.

This source shows an author but no credibility is given to back him up. There was no acknowledgment of a peer reviewer or editor, and the date, 1980, is not recent.

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#8 Accounting Education and the Provision of Soft Skills: Implications of the recent NZICA CA Academic requirement changes

Three credible authors were listed for this source. Each author was a professor at a University in New Zealand. There was not an acknowledgment to a peer reviewer or editor, although this was a team of three Professors. The listed date was 2013.

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#9 An Examination Of Promotion Opportunities And Evaluation Criteria As Mechanisms For Affecting Internal Auditor Commitment, Job Satisfaction And Turnover Intentions

This source provides an author who is credible as he was an Assistant Professor of accounting at George Mason University. The author acknowledges that the paper had an editor two anonymous reviewers. The date provided was Summer of 1994.

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Written by Katie Lovell

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