click on star to go back to Joseph Sarkis' HomepageRecruiting and hiring qualified employees is one of the critical issues facing any organization. The selection of internal auditors is not an exception. Making the wrong choice can prove to be very costly as organizations try to uncover candidates’ potential for success. Recently, there have been increasing numbers of research papers regarding the employee selection process (e.g., Breaugh and Starke, 2000). However, the topic remains an area of investigation that has not seen much progress in the auditing and auditor management field. The purpose of the paper is to help organizations more effectively select and evaluate internal auditors by introducing a multicriteria decision model, the analytic hierarchy process (AHP) that has been applied to many areas of managerial decision making. More specifically, we structure the decision hierarchy in entering level internal auditor selection based on the CFIA (Competency Framework for Internal Auditing) and provide an illustrative application example as part of a decision support system. Managerial and research implications are also described.
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