The growth of the internal audit profession is more than just numbers

  • Fact or fiction? Evidence from South Africa
  • Philna Coetzee, Houdini Fourie, Pricilla A Burnaby
  • Managerial Auditing Journal, July 2015, Emerald
  • DOI: 10.1108/maj-10-2014-1122

Internal audit effectiveness

What is it about?

Internal audit membership has seen tremendous growth over the past few years. However, has other effectiveness criteria seen the same improvement.? With the South African IIA being the largest internal audit body outside the USA, the growth of SA membership was compared to change in IIA effectiveness measures compared to the rest of the world.

Why is it important?

Membership cannot be the only measurement of growth - it is important to understand this growth within the context of improvement of internal audit effectiveness


Dr Philna Coetzee
Tshwane University of Technology

This is a study than many other IIA global bodies can reproduce to evaluate the change in the effectiveness of their internal audit activities, in comparison to their membership growth.

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The following have contributed to this page: Dr Philna Coetzee and Professor Houdini Fourie