A multi‐attribute model for internal auditor selection

Purpose The purpose of the paper is to help organizations more effectively select and evaluate internal auditors by introducing a multi‐criteria decision model, the analytic hierarchy process (AHP) that has been applied to many areas of managerial decision‐making. Design/methodology/approach The paper structures the decision hierarchy in entering level internal auditor selection based on the competency framework for internal auditing (CFIA) and provides an illustrative application example as part of a decision support system. Findings Recruiting and hiring qualified employees is one of the critical issues facing any organization. The selection of internal auditors is not an exception. Making the wrong choice can prove to be very costly as organizations try to uncover candidates' potential for success. Recently, there have been increasing numbers of research papers regarding the employee selection process. Originality/value Investigates an area that has not seen much progress in the auditing and auditor management field. Contributes to internal auditing research and practice.