A Behavioural Scientist's Analysis of the Problems of Expanding the Role of the Internal Auditor

This paper presents an account of a project which involved an analysis of the problems which were likely to be encountered in expanding the advisory aspect of the internal role within a large local authority. The project was conducted on behalf of Internal Audit by the Behavioural Science Unit, an internal consultancy group operating within the authority. The latter use concepts and frameworks taken from behavioural science for the conduct of their work. There were two main phases to the project. One was an examination of the role of the auditor within the authority. Particular emphasis was given to the elaboration of the policing and advisory aspects of the role in order to assess any difficulties in their compatibility. The second phase involved the collection of information from the auditor's clients, their potential clients, and from other service groups within the authority likely to be affected by an expanded audit role. The paper stresses the need to take account of the client's perceptions of the expanded role and emphasises their relevance in determining the extent to which the expansion will succeed.