Impact of Internal Auditors' Use of LinkedIn on IAQ
Utilizing LinkedIn can affect Internal Audit Quality (IAQ) through social network measurement, implicit knowledge-sharing, and sentiment analysis. Factors such as posting frequency, mechanisms for expressing opinions, and formal/informal measures of competence play a role. Preliminary steps involve analyzing connections, identifying participants, and collecting relevant data for further evaluation.
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How Does Internal Auditors Use of LinkedIn Affect IAQ? Marie Rice, PhD, CIA, CFE Siena College July 29, 2021
Social Network Measurement Ties connect people, places, and events Strong social ties Family Friends Strong formal ties Coworkers Classmates Volunteering, directorships, etc. Weak ties Bridging connections Acquaintances
Implicit Knowledge-Sharing Implicit vs. Explicit Mentors and advisors Working groups and teams Client-related research Via LinkedIn LinkedIn Learning - Explicit Posts Reports, files, and links Comments
Polling Question 1 Please open the conference app to participate
Polling Question 1 How often do you post reports or share information on LinkedIn? a. Less than once per day b. Daily c. Weekly d. Monthly e. More than once per month
Sentiment Analysis Positive, Negative, or Neutral Positive Affirmative Confirmative Congratulatory Negative, negative combinations Negative Positive, negative Disagreement Anger or hostility Neutral
Polling Question 2 Please open the conference app to participate
Polling Question 2 What mechanisms do you use on LinkedIn to express opinions? a. Recommendations b. Congratulatory posts or comments c. Messages d. Sharing comments or posts e. Posting original information or reports
SNA and IAQ Formal measures of competence CPE hours LinkedIn learning attendance Education Formal measures of objectivity Financial investment or reliance Prior work experience Informal measures?
Preliminary results and next steps Analysis of connections Identify additional participants Map connections Collect posts, comments, referrals and sharing
Polling Question 3 Please open the conference app to participate
Polling Question 3 What components of this study interest you most? a. Mapping IA connections b. Identifying ways to measure implicit knowledge-sharing c. Understanding how sentiment expressed may demonstrate bias d. Exploring new ways to think about internal audit quality e. None of the above
