Dissertation/Thesis Abstract

Organizational Satisfaction in the 21st-Century Internal Audit Function: Trends That Impact Internal Audit Departments
by Hodge, Carla, D.B.A., Jones International University, 2012, 97; 3552174
Abstract (Summary)

The purpose of this study was to identify attributes that relate to job dissatisfaction in the internal audit function. Further, the study attempted to determine the reasons why internal auditors appear to be dissatisfied in their roles. It is important to understand what factors contribute to internal audit employees' dissatisfaction in order to develop employees who are satisfied with their work and feel a level of responsibility in order to eliminate some of the attrition directly related to dissatisfied workers. This study's findings can help internal audit managers identify factors that cause internal auditors to be dissatisfied with their jobs and address those factors in order to change the negative employee satisfaction perception of the internal audit function.

This research study utilized a quantitative survey methodology to understand the correlation between internal auditors' job satisfaction and various other factors—including age, career choice, and inherent turnover in internal audit departments—in an effort to identify the reason for low employee satisfaction among internal auditors. The factors used in the correlation were based on the researcher's experience of working in internal auditing for the past 12 years.

The findings revealed that career choice did not have any significant effect on internal auditor participants' job satisfaction, but age and attrition rate both had significant effects on job satisfaction.

Major limitations of the study involved the lack of prior research in the area of internal audit and job satisfaction as well as the fact that the survey gleaned only a small number of respondents.

Indexing (document details)
Advisor: McGivern, Michael H.
Commitee: Howard, Caroline, Lind, Mary
School: Jones International University
Department: School of Business
School Location: United States -- Colorado
Source: DAI-A 74/06(E), Dissertation Abstracts International
Subjects: Accounting, Management, Organizational behavior
Keywords: Age, Audit, Auditing, Internal audit, Job satisfaction, Organizational satisfaction, Turnover
Publication Number: 3552174
ISBN: 978-1-267-90489-8
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