Supporting the internal auditing profession through social media: Insights from a social learning perspective

This study investigated the role of social media engagement in supporting the Internal Auditing profession, focusing on how platforms such as Facebook and LinkedIn contribute to education, professional development, and career readiness. The study was underpinned by the Social Learning Theory (SLT), which explored how modelling and interaction within online communities influence the knowledge, skills, and professional identity of Internal Auditing students and practitioners. A quantitative survey was administered to 441 students and practitioners, which yielded a strong response rate of 88.2% (441/500) and a reliable basis for analysis. Descriptive results highlighted that respondents valued social media for developing competencies such as leadership, adaptability, and digital skills, while also acknowledging concerns about stress and limited enhancement of critical thinking. Reliability testing produced a Cronbach’s Alpha of 0.852, confirming high internal consistency. Factor analysis revealed a three-component structure that explained 56.5% of the variance, and these include Social Media for Academic Interaction (29.2%), Responsible Digital Citizenship (15.9%), and Psychological and Cognitive Strain (11.4%). These findings confirm that social media engagement is a crucial tool which offers opportunities for collaboration, knowledge sharing, and professional growth. However, the study identified challenges in the use of social media, such as the lack of credibility, privacy, and psychological well-being. The study recommends that educators, professional bodies, and industry leaders adopt structured strategies that enhance content quality, engagement approaches, and digital skills training to maximise benefits while mitigating risks. Finally, this study concludes that social media serves as a critical enabler of lifelong learning, professional identity, and future career preparedness in the Internal Auditing profession when strategically facilitated. Key Words: Social Media Engagement, Internal Auditing Profession, Professional Development, Social Learning Theory, Digital Citizenship