click on star to go back to Joseph Sarkis' HomepageResearch on internal auditor selection has had limited exposure in the auditing literature (Bailey et al., 2003). Recently Seol & Sarkis (2005) introduced a multi-attribute decision model, an analytic hierarchy process (AHP), for internal auditor selection process. The purpose of the paper is to extend and validate the proposed model by Seol & Sarkis (2005) in an actual internal auditor selection process. Real case information from a trading company in Hong Kong that has gone through a recent experience in hiring entering level internal auditors was used for the study. Data were collected by an intensive survey on the importance of each attribute/skill provided by Competency Framework for Internal Auditing (CFIA) and followed by an actual application of such skills in a recent hiring experience. Results show the effectiveness of AHP and the comprehensive characteristics of the factors involved in the decision. Further implications of the method are also discussed in the paper.
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