Het huidige onderzoek heeft zich gericht op de persoonlijkheid van de internal auditor in relatie tot het accepteren van de audituikomst door de auditee. Er is gezocht naar een antwoord op de
probleemstelling “In hoeverre beschikt de huidige Nederlandse internal auditor over de
persoonlijkheidskenmerken die nodig zijn om de acceptatie van de audituitkomst bij de auditee te vergroten?”
Op basis van literatuuronderzoek zijn persoonlijkheidskenmerken geselecteerd voor de internal auditor die nodig zijn om een audituitkomst beter over te dragen zodat de auditee deze uitkomst accepteert. Openheid voor ervaringen, consciëntieusheid, altruïsme en neuroticisme/emotionele stabiliteit bleken gunstige persoonlijkheidskenmerken te zijn voor een auditor om in hoge mate over te beschikken om de audituitkomst-acceptatie door de auditee te bevorderen. Voor extraversie geldt dat een gemiddelde mate gunstig werd geacht.
Er is onderzocht of deze persoonlijkheidskenmerken aanwezig zijn in de populatie van internal
auditors binnen Nederland. Hiervoor is gebruik gemaakt van data van een grootschalig onderzoek naar persoonlijkheidskenmerken van internal auditors in Nederland (SVRO/IIA onderzoek). Voor dit surveyonderzoek hebben internal auditors in Nederland de persoonlijkheidsvragenlijst ‘Personality for Professionals Inventory’ (De Fruyt en Rolland, 2013) ingevuld.
De resultaten laten zien dat de Nederlandse internal audit populatie deels over deze gunstige mate van persoonlijkheidskenmerken beschikt. De gunstige niveaus werden aangetroffen voor de dimensies openheid voor ervaringen en extraversie, maar niet voor de overige drie dimensies consciëntieusheid, altruïsme en neuroticisme/emotionele stabiliteit (gemiddelde score in plaats van hoog).
Vervolgens zijn de scores van de internal auditors vergeleken met die van een normgroep
hoogopgeleide Nederlanders. Hieruit bleek dat de persoonlijkheid van de Nederlandse internal auditor op vier van de vijf dimensies significant afwijkt van de gemiddelde hoogopgeleide Nederlander. De Nederlandse internal auditor scoort op alle dimensies, behalve altruïsme (geen significant verschil), hoger dan de normgroep. Vergeleken met de normgroep beschikt de internal auditor over de gunstige hoge niveaus voor audituitkomst-acceptatie door de auditee voor de dimensies: openheid voor ervaringen, consciëntieusheid en neuroticisme/emotionele stabiliteit. De auditor lijkt over te veel extraversie te beschikken en over te weinig altruïsme.
Deze bevindingen dragen onder andere bij aan het in kaart brengen van de persoonlijkheid van de internal auditor en aan de internal audit praktijk. Voor andere aspecten die van belang zijn in het werk van de internal auditor kunnen andere gunstige profielen van persoonlijkheidskenmerken gelden, daarom dienen de bevindingen van dit onderzoek in een breder perspectief te worden bekeken. Een beperking van dit onderzoek is het indirecte verband tussen persoonlijkheidskenmerken van de internal auditor en acceptatie van de audituitkomst door de auditee.
Er is nog veel onbekend op het gebied van de persoonlijkheid van de internal auditor en zeker ook in de relatie tussen persoonlijkheid van een adviseur en het accepteren van advies door de geadviseerde. Dit maakt dat er veel mogelijkheden zijn voor toekomstig onderzoek op dit gebied.
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