The professional status of internal auditing is an important issue. Internal Auditing must possess the status of a "genuine profession" in order to attain the requisite authority to enforce its standards on practice. Until this status is attained, commercial compliance with internal auditing standards will be largely voluntary. A field of work that must rely on voluntary compliance with its standards lacks the "genuine" status possessed by the well established professions such as medicine, law, architecture, and public accounting. This study examines, from a historical perspective, the professional progress made by the field of internal auditing since 1977. The overriding objectives of this examination are: (1) to determine if the field of internal auditing has achieved professional status; (2) to assess whether progress has been made in enhancing the professional status of internal auditing since 1977; and (3) to suggest any actions disclosed by the analysis that might be taken by the field of internal auditing in the future to further enhance its professional status or the prospects thereof.
Burns, David C.; Greenspan, James William; and Hartwell, Carolyn
"State of professionalism in internal auditing,"
Accounting Historians Journal: Vol. 21
, Article 4.
Available at: https://egrove.olemiss.edu/aah_journal/vol21/iss2/4