PERSONAL ATTRIBUTES OF EXPERT AUDITORS

Considerable effort has been expended on the development of systems which depend on the identification of experts. Some examples include the development of expert systems, as well as personnel selection, training, and promotion procedures. In each case, a key step is to select and analyze experts. However, little is known about the pattern of personal attributes associated with experts. This study explored the perceptions of expert auditors by three groups: managers/partners, seniors/supervisors, and auditing students. Subjects first listed all the attributes that they felt were important in an auditor. They then evaluated 20 attributes which might be associated with auditors. Unexpectedly, the results for the three groups were quite similar: cognitive/ knowledge attributes were most important, followed by self-presentation/ image attributes, and strategic/decision-making attributes; least important were personal appearance/style characteristics. There were a few differences between the groups, with managers and partners emphasizing how an expert thought over how he/she behaved; seniors and supervisors stressed strategic concerns over style; and auditing students focused on externally observable characteristics. The results have three implications. First, professionals can identify a consistent set of attributes they associate with experts. Second, there are some differences between the perceptions of experts, novices, and naive subjects that could be important. Third, the results have implications for defining and measuring expertise, for developing expert systems, and for establishing training, evaluation, and promotion procedures. © 1992.