“…criterion related to competence may be the percentage of professionally certified internal auditors). Previous research on auditors' assessment of the criteria of IA competence includes: IA training programs, with an emphasis on professional certifications (Brown, 1983), and IA experience (Messier & Schneider, 1988). Other research has surveyed the IA, external auditor, CFO and audit committee, and found the Certified Internal Auditor designation (Myers & Gramling, 1997) or educational background of the IA (Reinstein, Lander, & Gavin, 1994) as the most important criterion of competence.…”