Research on internal auditor selection has had limited exposure in the auditing literature. Recently Seol & Sarkis introduced a multi-attribute decision model, an analytic hierarchy process (AHP), for the process of internal auditor selection. The purpose of this paper is to extend and validate...

Purpose Based on the theoretical development by House et al. (2004), the purpose of this paper is to investigate the cross-cultural differences of internal auditors’ perceptions on the importance of internal auditor skills. Design/methodology/approach The authors developed a survey based on...

Purpose The purpose of the paper is to help organizations more effectively select and evaluate internal auditors by introducing a multi‐criteria decision model, the analytic hierarchy process (AHP) that has been applied to many areas of managerial decision‐making. Design/methodology/approach...