Social Skills Preferences Among Internal Auditors An Explanatory Study Using The FIRO-B

Abstract

This study applies the FIRO-B technique to analyze the social interaction preferences of certified internal auditors working in U.S. corporations. Surveys were developed using the FIRO-B technique and obtained information on internal auditors from corporations located in the Western and Southeastern sections of the United States. This study will determine the social interaction scores of certified internal auditors, and compare them to the scores of other accounting professionals. This study indicates that social interaction skills are of increasing importance to the working success of internal auditors. The SII number is higher than prior research of CPAs employed in large international CPA firms but similar to those results found among accountants at regional CPA firms and national business professionals. This study did not segment the sample by industry to determine if there are any effects due to industry or company size. Future research might compare the internal auditors might make these comparisons. Also, the study did not include samples from outside of the United States. Understanding the social interaction of certified internal auditors is important since such information sheds light on the types of professionals who are most likely to succeed in the diverse work environment that internal auditors face. This is the first exploratory study using the FIRO-B on internal auditors.