The primary purpose of this study was to identify and analyze the perceptions of college and university auditors concerning the importance of selected factors associated with operational auditing. The secondary purpose was to determine whether the perceptions of certified auditors differ significantly from those of noncertified auditors. Selected factors associated with operational auditing for colleges and universities were categorized in three attribute groups—organizational, personal, and environmental. The identification of organizational and personal attributes was based mainly on concepts set forth in the Standard for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors (1978). Identification of environmental attributes was based on a review of the relevant literature, as well as on discussions with selected college and university auditors. Each attribute, whether categorized as organizational, personal, or environmental, was used as a basis for the identification of detailed factors associated with operational auditing. The findings of this study reveal that factors dealing with organizational attributes were perceived as considerably more favorable than were factors dealing with personal or environmental attributes. With regard to the secondary purpose of this research, a total of 14 hypotheses were developed and subjected to t-tests to determine whether the perceptions of certified auditors differed significantly from those of noncertified auditors. Of the 14 hypotheses tested, there were no significant differences between perceptions of the two groups concerning the importance of independence, audit plan, audit program, audit supervision, continuing education, training, audit follow-up, objectivity, technical competence, experience, and interpersonal skills. Certified auditors perceived attributes that deal with audit report and professional certification to be more important to operational auditing than did their noncertified counterparts. With regard to the importance of a knowledge and understanding of the higher education environment (i.e., knowledge of characteristics uniquely identifiable with institutions of higher education) to operational auditing, certified auditors perceived this attribute less favorably than did noncertified auditors.
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Place Name coordinates. (May be approximate.)
