A Cross-Cultural Comparative Study of Internal Auditor Skills: U.K. vs. Korea

• In Event: Auditing I

Abstract

Using responses from 231 internal auditors from United Kingdom (U.K.) and Korea, this study contributes to internal auditing research and professional practices by examining and identifying the cultural impacts of internal auditors’ perceptions on the importance of skills identified by the Competency Framework for Internal Auditing (CFIA). Based on national cultural dimensions developed by Hofstede (1980), we compare the responses of auditors from U.K. and Korea. The results show that U.K. auditors perceive behavioral skills as more important than cognitive skills, while Korean auditors have an opposite perception. Not surprisingly, U.K. auditors’ scores are higher than Korean auditors for each sub-category of behavioral skills; Korean auditors give higher scores than U.K. auditors for each sub-category of cognitive skills. From the cultural perspective, some of the Hofstede’s cultural dimensions might serve as possible explanations of the differences between U.K. and Korea internal auditors’ perceptions on the importance of internal auditor’s skills.

Author

• Inshik Seol, Clark University