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Preparing work-ready graduates – skills development lessons learnt from internal audit practice

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  • Plant, Kato
  • Barac, Karin
  • Sarens, Gerrit

Abstract

This study focuses on soft skills development as part of continuing professional education (CPE) for early-career internal auditors. Prior research identifies the soft skills that accounting graduates need in the workplace. However, tension between the roles of educators and practitioners in developing these skills exists and requires a better understanding of the interrelationship between academic and professional education to achieve resolution. Using a qualitative approach and drawing on social learning perspectives, this South African study expands on the current understanding of soft skills development in the workplace by presenting perceptions of various stakeholders in relation to CPE challenges experienced by them. Views of internal audit employers, early-career internal auditors and representatives of the profession with a direct interest in CPE are considered. The study uses three challenges experienced in the workplace (learning environment complexities, resource limitations and different management styles) to contextualise soft skill requirements for early-career internal auditors. The study shows that adaptability, communication, critical thinking, time management, self-management and teamwork skills are needed to alleviate pressures relating to these challenges. These insights cast light on the context in which roles and tasks are performed and could increase educators’ appreciation of soft skills development as part of their teaching practices. Also, by coordinating their efforts in developing soft skills, the tension between educators and employers is unwound and educators are better able to deliver work-ready graduates.

Suggested Citation

  • Plant, Kato & Barac, Karin & Sarens, Gerrit, 2019. "Preparing work-ready graduates – skills development lessons learnt from internal audit practice," Journal of Accounting Education, Elsevier, vol. 48(C), pages 33-47.
    • Handle: RePEc:eee:joaced:v:48:y:2019:i:c:p:33-47
    DOI: 10.1016/j.jaccedu.2019.06.001
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    References listed on IDEAS

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    1. Yaser Saleh ALfrijat, 2020. "Compliance with Continuing Professional Development (IES7) of Internal Auditor and Quality of Internal Audit Function," Accounting and Finance Research, Sciedu Press, vol. 9(1), pages 1-28, February.
    2. Osama Samih Shaban & Abdallah Izzat Barakat, 2023. "Evaluation of Internal Audit Standards as a Foundation for Carrying out and Promoting a Wide Variety of Value-Added Tasks-Evidence from Emerging Market," JRFM, MDPI, vol. 16(3), pages 1-13, March.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    4. Václav Kupec & Přemysl Písař & Michal Lukáč & Gabriela Pajtinková Bartáková, 2021. "Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment," Sustainability, MDPI, vol. 13(12), pages 1-18, June.

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