Internal Auditor Involvement In Internal Control System Design? Is Objectivity Impaired?

Abstract

Research in behavioral decision making suggests that internal auditors who are involved in the design of a particular internal control system may be reluctant to find fault with the system, and in turn, their objectivity may be impaired.  The purpose of our study was to test this assertion.  We found, contrary to the assertion, that internal auditors who participated in the design of a particular system were able to maintain their objectivity.