Abstract:

Stakeholders’ demands for better corporate governance have resulted in increasing trends on improved rules and regulation as well as the accounting and auditing professional. Internal auditing (IA) is also affected with these global changes and plays a significant role in evaluating the organization risk management, controls and corporate governance processes. Numbers of prior studies have been undertaken to explore accounting student perception towards accounting career. However, study on the internal auditing as career of choice amongst the accounting graduate is limited. Motivated by two prior research of Marriott and Marriott (2003) and McDowall and Jackling (2008), this paper examines the perception of accounting undergraduate students towards internal auditing profession as a career choice. The results show that students’ have heard of the profession and perceived that the internal auditing profession is well respected. Significant differences between male and female students in attitudes towards internal auditing profession were also noted in the study.