As the final part of a MSc in Audit, research was undertaken to explore personality, communication and relationships in the Internal Audit environment. Initial research applied the theory of MBTI to Internal Audit and identified a typical profile of ESTJ or ISTJ for an effective Internal Auditor. Thereafter, empirical research was undertaken during Summer 2000 to identify the actual range of MBTI profiles displayed by practising Internal Auditors and compare this range against theoretical expectations. This paper offers a summary of the research findings which are presented fully in the MSc dissertation.
Rationals work as visionaries and builders using a mix of logic, analysis and impersonal ingenuity.
Idealists prefer to focus upon values and inspirations and act as catalysts and energisers. The Sensing preferences support the gathering of factually correct evidence founded on practical experience. Similarly, Thinking relates to the application of logical analysis and evaluation in order to reach impersonal and practical decisions. The Judging characteristic feeds into the others with the preference towards planning, schedules and structure. Such Internal Auditors introduce more personal and value-oriented approaches including an increased emphasis on harmony and sympathy with others.