Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development and retention of auditors. This study attempted to ascertain salient characteristics of individuals which may be associated with successful performance, by examining traits of successful and less successful auditors of a large manufacturing firm. The results show that individual levels of job satisfaction and motivation are most closely associated with performance. The results also show that other variables may have the potential to be associated with performance.
Larkin, Joseph M. and James A. Schweikart. 1988. "A Performance Model for Staff Auditors in an Internal Audit Environment." E.C.R.S.B. 88. Robins School of Business White Paper Series. University of Richmond, Richmond, Virginia.