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Innovation and Knowledge Management: A Global Competitive Advantage
Internal Auditing (IA) as Career of Choice:
Undergraduate Accounting Students’ Perceptions
Nurmazilah Mahzan
and
Norazlisham M. A,
Department of Financial Accounting and Audit, Faculty of Business and Accountancy,
University of Malaya, Kuala Lumpur, Malaysia,
nurmazilah@um.edu.my, norazlisham@um.edu.my
Abstract
Stakeholders’ demands for better corporate governance have resulted in increasing trends on improved
rules and regulation as well as the accounting and auditing professional. Internal auditing (IA) is also
affected with these global changes and plays a significant role in evaluating the organization risk
management, controls and corporate governance processes. Numbers of prior studies have been
undertaken to explore accounting student perception towards accounting career. However, study on the
internal auditing as career of choice amongst the accounting graduate is limited. Motivated by two prior
research of Marriott and Marriott (2003) and McDowall and Jackling (2008), this paper examines the
perception of accounting undergraduate students towards internal auditing profession as a career choice.
The results show that students’ have heard of the profession and perceived that the internal auditing
profession is well respected. Significant differences between male and female students in attitudes
towards internal auditing profession were also noted in the study.
Key words: Perceptions, accounting major, internal auditing profession
1.
Introduction
Call for Malaysian public listed companies (PLCs) to have an internal audit function was made in
October 2007 by the government (The Star, 2007). This requirement was put into action by Bursa
Malaysia with the amendment on its listing requirement issued on 31 January 2008. In addition,
recent local corporate scandals such as Transmile Berhad, PKFZ, Kenmark Berhad, and the
conglomerate blue chip stock, Sime Darby Berhad lead to a greater demand for corporate
governance, where internal auditing is one of the key pillars.
Globally, demand for greater governance leads to increasing trends in improved rules and regulation
as well as the accounting and auditing professional. In this perspective, Garry D. Carnegie and
Christopher J. Napier (2009) quoted that professional accountants are struggling to meet the demand of
the increasing regulatory requirements on corporate governance, audit independence and financial
reporting, among other prescriptions. The Sarbanes-Oxley Act of 2002 and the increased oversight of the
accounting profession through the Public Company Accounting Oversight Board (PCAOB) are part of the
prescriptions. Internal auditing is also affected with these global changes and plays a significant role in
evaluating the organization risk management, controls and corporate governance processes. In the
Malaysian context for instance, the internal audit function has been made mandatory by the local stock
exchange (Bursa Malaysia Berhad) through the amendment of its listing rules and regulations in 2008.
Innovation and Knowledge Management: A Global Competitive Advantage
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The supply of accounting graduates to venture into the internal auditing profession is also affected
with these developments. In meeting up with the market demand, both public and private
universities offered internal auditing course as one of the elective courses for the undergraduate
students in order to provide exposure to the profession. University Malaya (UM) for example has
started offering the internal audit course since 2001 and has been working closely with the Institute
of Internal Auditors. In promoting the profession, UM became the first Malaysian University to be
accepted into the entry level internal auditing excellence under Internal Auditing Education
Partnership (IAEP) programme. This initiative is also to respond to the market needs.
This study is aimed at looking into undergraduate students’ perceptions of the internal auditing profession
and factors influencing their decisions to venture into the internal auditing profession. It will fill the gap in
literature on accounting education where limited research is available on accounting students’ perception
towards IA as a career choice. In addition, the findings may also serve as a guide for the Institute of Internal
Auditors and educators in promoting IA to accounting students. This study replicate approach taken by
McDowell and Jackling (2008), aligned to internal auditing as career of choice.
The following section of the paper reviews the prior studies (literature) related to the choice of career.
This study will be making a reference to the related research such as selection of accounting profession as
a major and as a career choice. The subsequent section describes the research approach. Section 4
presents an analysis and discussion of the results. The paper concludes with identifying limitations of the
study and opportunities for further research.
2.
Literature review
Changing of internal auditing role makes it becoming more important. The increased importance of
internal auditing has sparked response in the curricula of some colleges and universities around the world
(Foster and Greenawalt, 1995). In addressing the key factors that contribute to the internal auditing as a
career choice, perceptions differences between genders, internal auditing as a profession and career of
choice amongst the accounting undergraduate students were discussed as the background literature of this
study.
2.1 Internal auditing as a profession
Oxford dictionary online defines profession as a paid occupation, especially one that involves prolonged
training and a formal qualification. It is also refering to a body of people engaged in a particular
profession.
Internal auditing as a profession has evolves since the Babylonian clay teblets’ records have been audited
(McNamee and McNamee, 1995; quoted from Gupta, P.P., (1991); Most, K.S. (1959); Hagerman, R
(1980). The first transformation of auditing began in the 1940s (McNamee and McNamee, 1995). Since
then the internal auditor’s role are moving away from this traditional role of “number crunchers” and
“bean counters” (Giselle Bou-Raad, 2000).
At the current state, internal audit has become a well recognised profession that take the centre stage of
organizations management structure together with directors and senior management.
PricewaterhouseCoopers (PWC) in its reports (PwC, 2011) on the state of internal audit profession IA is
beginning to be involved in providing consultancy in mergers and acquisitions, organic growth initiatives,
new joint ventures and so on. The findings reflect the trust placed by management towards the IA
function. Such a development shall create positive perception towards the internal auditors.
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Innovation and Knowledge Management: A Global Competitive Advantage
2.2 Internal auditing career of choice
Realizing the increasing need for a competent and well trained internal auditors, the IIA has introduce the
Internal Audit education partnership to disseminate more information on the profession to students (see
table 1) . In Malaysia, University Malaya is the first university to be accepted into the programme in
2008. It spurs the activities on internal audit including elective courses, career talk, internship as well as
research.
A numbers of studies have been conducted on the perception of accounting profession (for example
Beverly, 2002 and McDowell and Jackling, 2008) but none discussed on internal audit career choice.
Beverley (2002) studied the perceptions of the accounting profession perpetuated by the introductory
accounting course. This followed by others: Jackling and Calero (2006); McDowell and Jacklin (2008),
where factors influences attitude toward accounting profession were studied. All the three studies were
conducted in Australian environment.
McDowell and Jekcling (2008) quoted Holland (1966; 1973), that important factors, which influence
carreer decision are the perception and stereotypes that people hold.
Quoted by Warrick et al (2010), in the prior study by Bundy and Norris (1992) showed that from career
aspiration, internal auditing was rated in the last group together with governmental, graduate/law school,
or other profession. It was further quoted that “challenging and interesting work,” and “advancement
potential” are among the most important attributes of job selection. Warrick et al (2010), in their study
further noted that only 8.2% of students’ choose Certified Internal Auditor (CIA) certification in their
pursuits of additional education and certifications.
In Malaysia, study conducted by Yusliena Yusoff et al. (2011) indicated that students viewed the job as a
public accountants as the only career in accounting profession and unfamiliar with other careers.
Rusnah Muhamad et al (2009) study, which was locally conducted on undergraduate internship
programme shows that the mean score on enhance knowledge in internal auditing, comparison before and
after the internship period decreased. This potentially due to the no or less involvement in internal
auditing function due to the different job nature or functions since the study only collect the institution of
placement and not on the specific job function of the during the placement. Having said that, overall the
study shows that students are able to learn about the profession and gain practical experience while
simultaneously being able to reflect on what they have learned in the classroom (Rusnah Muhamad et al,
2009).
Innovation and Knowledge Management: A Global Competitive Advantage
2144
Table 1:
Internal Auditing Education Partnership
The IAEP programme was developed to respond to the growing interest in internal audit education at institutions
of higher learning. The IAEP programme allows for three levels of participation for colleges and universities
worldwide based on the criteria designed at each level. The three levels are Entry, Partner and Center for Internal
Auditing Excellence. At each level, the universities receive a distinct amount of support and resources and in
return have specific requirements they must meet.
The IAEP benefits colleges, universities, students and educators by providing:
o A unique partnership opportunity for educational institutions and practitioners
o Internal audit curriculum developed around the Professional Practices Framework
o Internship opportunities with leading-edge companies in a range of industries
o Networking events to build relationships and share lessons learned
o Educational programmes to enhance the learning process
o Professional guidance to support programme administration
(Source: The Institute of Internal Auditors website
relations/internal-auditing-education-partnership-program/
(http://www.theiia.org/guidance/academic-
Research on internal auditing as career of choice is relatively limited as compared to the accountancy.
Adding to it, currently, there is also limited academic program that focus on this specialization as well as
the number of universities that offering such program. Keep this as the background environment; it is
critically important to empirically identify the factors contributing to the selection of this profession as a
career choice.
In summary this study investigates the undergraduate students in the accounting program perceptions
towards internal auditing profession. Based on the literature discussed, this paper focuses on internal
auditing as a career choice, which examines perceptions of undergraduate accounting majors to the
internal auditing profession and explore differences between genders attitudes towards profession.
2.3 Perceptions differences between genders
It was reported in the IIA 2005-2006 job market survey that the percentage between male and female
internal auditors is in the ratio of 60:40.Therefore it is important to identify the gender impact on the
undergraduate perception towards internal audit.
In extant literature such as McDowell and Jackling (2008), indicated that various studies investigated on
differences between genders attitudes amongst the accounting undergraduate students. Amongst the prior
study quoted by McDowell and Jackling (2008) are studies performed by Nelson and Vendrzyk (1996) in
USA, Marriott and Marriott (2003), Byrne and Willis (2005) in Ireland, and Jackling and Calero (2006).
However, all the above studies focused on accounting profession and limited literature currently available
that investigate the same nature for internal audit profession specifically in Malaysia.
2145
3.
Innovation and Knowledge Management: A Global Competitive Advantage
Methodology
The study used data set collected via questionnaires completed by 132 undergraduate students of Faculty
Business and Accountancy, University of Malaya. This study represents the assessment of the current
status of undergraduate degree after the implementation IAEP program at university of Malaya.
The questionnaire consists of 2 main sections [a] demographic components, and [b] factor important in
decision to choose internal auditing as a career. Section [a] collected information relating to the academic
year of study, gender, age and type of undergraduate program. Section [b] consists of 16 statements to
capture accounting students’ perceptions words internal auditing profession. 14 of these statements were
replication from prior study of McDowell and Jackling (2008), 12 of 14 statements towards accounting
profession were aligned to internal auditing consistent with the study purpose. For ease discussion, this
study coded the statements in section [b] as item one [B1] to sixteen [B16]. Likert Scale 1 to 7, where 1
represents "Strong Disagreement", a 4 indicates "Neutrality" and 7 represent "Strong Agreement was
adopted as an option of selection. Respondent were only required to choose one option for each question.
Questionnaire statements adopted by McDowell and Jackling (2008) in their study used the Accounting
Attitude Scale (AAS)1 developed by Nelson (1991), which were aligned with internal auditing which is
the focus of this study. Marriott and Marriott (2003); McDowell and Jackling (2008) replicated it in their
studies in assessing students perceptions on accounting profession, this study instead focus on internal
auditing profession as a career of choice. In analyzing the responses of students’ perceptions of internal
auditing as career of choice, Statistical Package for Social Science (SPSS) software were used to generate
descriptive statistics.
4.
4.1
Results and Discussions
Descriptive Statistic
In this study, questionnaires were distributed to the undergraduate students in Bachelor of Accountancy
(BAcct) at Faculty of Business and Accountancy, University of Malaya. The descriptive statistic
performed on 120 of the useable responses, which represents 92% of the total questionnaires collected.
The results shows that 88.3% (106 respondents) are female and only 11.7% are male. More than 50% of
the respondents are in their third academic year, followed by fourth year (32.5%), second year (10%) and
first year (0.8%). Analysis on respondents’ age group shows that 96.7% are between 21 to 24 years old.
Background demographic characteristics details of the sample provided in Table 2.
Table 2: Summary of respondents’ demographic background
Demographic Characteristic
Male
Female
N
%
N
%
Gender:
Male
14 100.0%
Female
106
100.0%
Total
14 100.0%
106
100.0%
Academic year:
First
0%
1
0.9%
Second
2
14.3%
10
9.4%
1
Total
N
%
14
106
120
11.7%
88.3%
100.0%
1
12
0.8%
10.0%
The AAS measures the overall, global attitude of college students in the United States towards the
accounting profession.
Innovation and Knowledge Management: A Global Competitive Advantage
Third
Final
Total
Age:
18 to 20
21 to 24
25 to 30
Over 30
Total
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6
6
14
42.9%
42.9%
100.0%
62
33
106
58.5%
31.1%
100%
68
36
120
56.7%
32.5%
100%
14
14
100%
100%
3
102
1
106
2.8%
96.2%
0.9%
100%
3
116
1
120
2.5%
96.7%
0.8%
100%
Consistent with the primary objective of the study, to assess the undergraduate accounting program
students’ perceptions towards the internal auditing profession, this section presents the overall means of
the 16 variables on perceptions in Table 3 and comparisons of means scores for each of the 16 variables
on perceptions towards the profession in Table 4.
4.2 Attitudes towards internal auditing profession
The result in Table 3 indicates that overall respondents are familiar and have heard of the profession
(mean 6.67) and perceived that the internal auditing profession is well respected (mean 5.49).
Professionally-qualified internal auditors interact with lots of people (mean 5.35) comes in third for
overall mean score amongst the respondents. It was positively perceived that internal auditing profession
can offer good career advancement (mean 5.28), an interesting profession (mean 5.26) as well as offers a
good salary (mean 5.23).
The overall means also shows that four variables were scored lower then 4.5, nearer to neutrality (4
indicates "Neutrality"), which is also the lowest as compared to the rest of the variables. The four
variables are internal auditing is a profession on par with medicine and law (mean 4.25),
internal auditing is just a lot of rule-memorizing (mean 4.21), my family would like me to become an
internal auditor (mean 4.04) and I prefer to work as accountant compared to internal auditors (mean 4.02).
Both internal auditing is just a lot of rule-memorizing and I prefer to work as accountant compared to
internal auditors were reversed coded to reflect students’ perceptions on the internal auditing profession.
Item
Code
[B1]
Table 3: Mean scores - Attitude towards internal auditing profession
Statement of perception attributes*
Mean
Std
Deviation
The internal auditing profession is well-respected
5.4917
.96141
[B2]
Internal auditing is just a lot of rule-memorizing ®
4.2167
1.23113
[B3]
Internal Auditors work alone more than work with people ®
4.9250
1.52934
[B4]
My friends think that internal auditing a good career choice
4.9583
1.36213
[B5]
Internal auditing is interesting
5.2667
1.05904
[B6]
Becoming and internal auditor has a lot of prestige
5.1667
.99860
[B7]
Internal auditing is a lot of fixed rules doesn’t involve
conceptual skills or judgment ®
Internal auditing is a profession on par with medicine and law
5.1750
1.29422
4.2583
1.29314
[B8]
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Innovation and Knowledge Management: A Global Competitive Advantage
[B9]
I would enjoy being an internal auditors
4.9750
1.29292
[B10]
Internal Auditors are boring people ®
5.1083
1.49956
[B11]
My family would like me to become an internal auditors
4.0417
1.29897
[B12]
Professionally-qualified internal auditors interact with lots of
people
I have never heard of this profession. ®
5.3500
1.18570
6.6667
.83347
4.0250
1.29292
[B15]
I prefer to work as accountant compared to internal auditors.
®
Internal Auditing can offer me good career advancement
5.2833
1.10904
[B16]
I can get a good salary if I become an internal auditor
5.2250
1.23983
[B13]
[B14]
Note:
* Item [B1] – [B12] replicated from McDowell and Jackling (2008).
**N=132
*** ® indicates that the result was reversed coded
4.3
Differences between gender perceptions of internal auditing profession
As part of the curriculum development, this study aimed to examine whether there were differences in
perceptions towards internal auditing profession between genders. The results of the independent t-test
presented in appendix 1 revealed that there is a significant difference between genders. The result shows
that significant differences between male and female respondents for four items towards the internal
auditing profession. Results revealed that female respondents were of the view that internal auditing does
involved conceptual skills or judgment, internal auditors are not boring people and get a good salary if
they become internal auditors, more as compared to the male respondents. Female respondents were also
more inclined to work as internal auditors as compared to becoming accountants.
The findings also revealed an interesting result on the mean priority comparison between genders. The
study shows that respondents have heard of the internal auditing profession and its ranked first for both
gender groups (male and female respondents’ mean score 6.5000 and 6.6887 respectively). However, the
result shows that the mean score for second and third are difference for both. Male respondents ranked
internal auditing is an interesting profession (male mean score 5.3571) and can offer good career
advancement (male mean score 5.2857) in second and third. Female respondents on the other hand ranked
the profession as well-respected (female mean score 5.5377) in second and professionally-qualified
internal auditors interact with lots of people (female mean score 5.3679) in third. Both of the genders put
the least prioritization on two factors; my family would like me to become an internal auditor and
preference to work as internal auditors compared to accountants (reversed coded from I prefer to work as
accountant compared to internal auditors).
5.
Discussions and Conclusion
Result of the study shows that internal auditing profession is well known amongst the respondents. This is
in contrast to the finding of Yusliena Yusoff et al. (2011), that the students were unfamiliar with other
careers then public accountants as a profession. This may be attributed to the success of the internal audit
course that is offered as an elective subject to the Bachelor of Accounting students of University Malaya.
Furthermore, the respondents also perceived that the profession is well respected and professionally-
Innovation and Knowledge Management: A Global Competitive Advantage
2148
qualified internal auditors interact with lots of people. It is also interesting to note that the findings show
significant differences on preference to work as an internal auditor as compared to accountants, where
female respondents were more inclined to it as compared to male respondents. It seems to be less
consistent with the findings from the IIA Job Market Survey 2005-2006 as well as the results from Jaffar
et al (2011) which reported the low participation of women in the internal auditing profession in
Malaysia. This study however has larger female respondents compared to male while Jaffar et al (2011)
was otherwise.
The study represented the perception of undergraduate students from one university where majority is
from third and final year of Bachelor of Accounting programme. Hence, amongst the recommendation for
future study would include similar study to be replicated for larger scale in exploring Malaysian
undergraduate students’ perception toward the profession. Main attributes as well as potential differences
need to be further explored too, i.e. other then gender perspective. More research in this perspective is
crucial in promoting the profession to the future graduates in as well as closing the potential gaps of
demand and supply of the profession. Greater understanding on factors that contributes to the selection of
internal auditing as a career of choice would enhance the programme design and development at the
university level.
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Innovation and Knowledge Management: A Global Competitive Advantage
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Appendix 1: Differences in perceptions towards internal auditing profession: male and female - Independent
Samples Test
Levene's Test for
Equality of Variances
F
[B1]
The internal auditing profession is
Sig.
.011
.918
t-test for Equality of Means
t
df
Mean
Std. Error
Sig. (2-tailed)
Difference
Difference
-1.451
118
.149
-.39488
.27213
-1.063
14.550
.305
-.39488
.37132
.222
118
.824
.07817
.35150
.195
15.526
.848
.07817
.40169
-1.869
118
.064
-.80458
.43040
-1.535
15.123
.145
-.80458
.52424
.329
118
.743
.12803
.38880
.326
16.517
.749
.12803
.39313
.339
118
.735
.10243
.30228
.276
15.084
.786
.10243
.37074
-.378
118
.706
-.10782
.28499
-.380
16.668
.709
-.10782
.28377
-3.057
118
.003
-1.08760
.35576
-2.486
15.068
.025
-1.08760
.43758
.084
118
.933
.03100
.36926
.070
15.226
.945
.03100
.44211
.296
118
.768
.10916
.36908
well-respected
[B2]
Internal auditing is just a lot of rule-
.522
.472
memorizing®
[B3]
Internal Auditors work alone more
2.382
.125
than work with people®
[B4]
My friends think that internal auditing
.013
.910
a good career choice
[B5]
[B6]
Internal auditing is interesting
Becoming and internal auditor has a
.366
1.128
.546
.290
lot of prestige
[B7]
Internal auditing is a lot of fixed rules
2.901
.091
doesn’t involve conceptual skills or
judgment®
[B8]
Internal auditing is a profession on
1.988
.161
par with medicine and law
[B9]
I would enjoy being an internal
.743
.390
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Innovation and Knowledge Management: A Global Competitive Advantage
Levene's Test for
Equality of Variances
F
Sig.
t-test for Equality of Means
t
df
Mean
Std. Error
Sig. (2-tailed)
Difference
Difference
auditors
[B10]
[B11]
Internal Auditors are boring people®
My family would like me to become
.609
.029
.437
.865
.330
17.900
.745
.10916
.33069
-2.422
118
.017
-1.01213
.41796
-2.161
15.663
.047
-1.01213
.46840
-.127
118
.899
-.04717
.37092
-.118
15.991
.907
-.04717
.39819
-.454
118
.651
-.15364
.33830
-.401
15.592
.694
-.15364
.38295
-.795
118
.428
-.18868
.23738
-.625
14.886
.541
-.18868
.30193
-2.554
118
.012
-.91779
.35942
-2.225
15.496
.041
-.91779
.41255
.009
118
.993
.00270
.31670
.009
16.992
.993
.00270
.30569
-2.130
118
.035
-.73989
.34744
-1.960
15.897
.068
-.73989
.37743
an internal auditors
[B12]
Professionally-qualified internal
.469
.495
auditors interact with lots of people
[B13]
I have never heard of this
1.272
.262
profession®
[B14]
I prefer to work as accountant
2.086
.151
compared to internal auditors®
[B15]
Internal Auditing can offer me good
.667
.416
career advancement
[B16]
I can get a good salary if I become an
.017
.898
internal auditor