Relationship Between Audit Manager Experience and Compliance Audit Outcomes

Abstract

This study examines variables that effect on Illinois Auditor General compliance audit outcomes. Specifically, the compliance reports the Auditor General staff complete. The variables added focus on the experience level of each audit manager and how that experience affects audit outcomes including; material findings, immaterial findings, and total findings. The results of this study show there is a significant relationship between an audit managers prior experience and the resulting findings. Additionally, this study confirms and adds further data to work done by Branson, Nation, & Stephens (2016) in which audit hours have a significant positive relationship with audit findings.