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Several factors may differ depending on how an individual's distinct demands affect their actions when making career decisions. Given the limited internal audit research, it is interesting to discover the internal auditors' decision to enter this career. This qualitative research explores
why professionals choose to practice internal auditing based on their motivation, perceived benefits, perceived knowledge or experience, and why they decided to become a Certified Internal Auditor (CIA)—spent an average of 30 minutes of interviews for each participant with internal audit experience and those currently working as an internal auditor with a CIA designation. The data were analyzed using manual thematic analysis. The narratives of 10 participants revealed that they opted to practice internal audit because, in internal audit, there is room to maneuver and a potential for greatness. At the same time, they mainly took the CIA exam because of the is that the certificate serves as a badge of honor, while profound salutation and compensation perks provide additional recognition. Ultimately, choosing this career path
involves careful consideration and practicality that professionals find advantageous.
why professionals choose to practice internal auditing based on their motivation, perceived benefits, perceived knowledge or experience, and why they decided to become a Certified Internal Auditor (CIA)—spent an average of 30 minutes of interviews for each participant with internal audit experience and those currently working as an internal auditor with a CIA designation. The data were analyzed using manual thematic analysis. The narratives of 10 participants revealed that they opted to practice internal audit because, in internal audit, there is room to maneuver and a potential for greatness. At the same time, they mainly took the CIA exam because of the is that the certificate serves as a badge of honor, while profound salutation and compensation perks provide additional recognition. Ultimately, choosing this career path
involves careful consideration and practicality that professionals find advantageous.
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