... methodology, which includes the questionnaire and the sample selection. Section 4 reports the results of the statistical analysis performed. Section 5 presents the summary and conclusions. © Emerald Group Publishing Limited 2004 Jordan Auditing Examinations Professional qualifications...

..., but generally not important in line management’s acceptance of internal auditors’ recommendations; nor in providing career advantages in non‐internal audit positions. Auditing profession Career development Competences Professional qualifications Increased attention to corporate fraudulent activities...