Internal auditor selection using a TOPSIS/non-linear programming model

Konstantinos Petridis (), Georgios Drogalas () and Eleni Zografidou ()
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Konstantinos Petridis: University of Macedonia
Georgios Drogalas: University of Macedonia
Eleni Zografidou: University of Macedonia

Annals of Operations Research, 2021, vol. 296, issue 1, No 20, 513-539

Abstract: Abstract One of the most challenging problems in personnel selection is the multi-attribute nature of the candidates. This problem is magnified during the procedure of selection of sophisticated personnel, such as internal auditors. By definition, an internal auditor must combine a selection of analytical and non-analytical skills, corresponding to specific cognitive and behavioral attributes. In this paper, a framework for internal auditors’ selection using TOPSIS technique is proposed, integrating behavioral and cognitive skills. AHP technique has been used to determine the weights of each criterion. By prioritizing the latter skills, the proposed framework can identify employable and potentially employable candidates. Besides considering the desirable skills in the process of personnel selection, the expected performance is also taken into account. To examine what would be the ideal importance of cognitive and behavioral skills that maximizes candidates’ performance, a non-linear programming method is applied. A real-life application is demonstrated to a sample of internal auditors from the Greek branch of a multi-national company.

Keywords: Internal auditor selection; Quantitative methods; AHP; TOPSIS; Non-linear programming (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (5)

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DOI: 10.1007/s10479-019-03307-x

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