Developing early career professional auditors at work : what are the determinants of success?

Abstract

PURPOSE : The purpose of this paper is to identify the determinants of internal audit workplace learning success for developing early career internal audit professionals in South Africa. DESIGN/METHODOLOGY/APPROACH : A qualitative research design was used to collect data through focus group discussions and semi-structured interviews from 65 internal audit stakeholders including internal audit employers’ early career; internal auditors’ workplace learning assessors; and presenters and members of the education and training committee of the professional body in South Africa on their experiences of the determinants of workplace learning success for internal auditors. FINDINGS : In line with workplace learning theories, it was found that there are five determinants of internal audit workplace success: the learning environment, management support, the early career internal auditors’ commitment (attitude and motivation to learn) and a relevant, structured and effective formal workplace learning programme. PRACTICAL IMPLICATIONS : Internal audit employers, early career internal auditors, workplace learning assessors and presenters as well as the Institute of Internal Auditors globally and in South Africa can use the results of this study as a benchmark for their internal audit workplace learning practices. ORIGINALITY/VALUE : This paper provides insight into the determinants of workplace learning success for internal auditors and contributes to the limited body of knowledge in auditing on developing professional competence in the workplace.