摘要：This research tracks from 1985 through 2006 salaries and other characteristics of the internal auditing function in the United States. Prior to 1985, the Institute of Internal Auditors, Inc. (IIA) had no formal way of determining salary levels for internal auditors and providing such data for use in field audit offices. A survey instrument was designed to obtain salaries and other job market information. The IIA approved the survey instrument and sent it on a biannual basis to the more than 3000 internal auditing directors who were members of the IIA. This paper provides tables that track mean level audit director salaries, staff level auditor salaries, and auditor salaries in selected industries and regions of the country through 2006. Causes for differences in gender salaries are explored. The paper comments on research findings using the 1990 and 2000 salary data. That research indicates that overall national statistics may distort gender comparisons of salary levels because adequate attention is not usually given to type of organization, size of organization, and level of director experience. Salaries for directors, staff level positions, and within selected industries are tracked against the consumer price index and tables indicate the extent to which the profession has maintained pace. The research indicates that high staff turnover rates combined with more female than male graduates in accounting are currently changing the gender composition of the profession. At the entry staff level in 2006 there were more women than men hired. Despite all of the changes in the profession, a majority of the auditors believe their salary is fair, that they are treated as a valued consultant, and would recommend an internal auditing career.
关键词：internal auditor;Sarbanes-Oxley Act;internal auditor compensation;gender inequity in compensation;internal auditor work environment
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