Fraud Reporting within an Organization and the Use of the Internal Audit Function as a Training Ground for Management
研究将内部审计作为管理培训基地（MTG）如何影响内部审计师和其他员工报告欺诈的意愿，发现MTG会降低审计师向首席审计执行官报告欺诈的可能性，并促使员工更倾向于使用匿名热线而非直接向内部审计报告。
ABSTRACT This study examines the effects of using the internal audit function as a management training ground (MTG) and fraud magnitude on internal fraud reporting decisions. Two experiments examine (1) internal auditors' reporting behaviors, and (2) other employees' willingness to report directly to internal audit. In the first experiment, experienced internal auditors indicate that the use of internal audit as a MTG may negatively impact fraud reporting likelihood by internal auditors to the Chief Audit Executive (CAE). Further, using the internal audit function as a MTG inhibits the sense of urgency internal auditors feel to report large fraudulent acts. The second experiment compares management accountants' preferences for reporting to an anonymous third-party hotline versus reporting directly to internal audit. The results indicate a preference for the hotline that increases with a MTG. This preference is fully mediated by the perceived trustworthiness of internal audit, which is negatively impacted by a MTG. Data Availability: Contact the authors.