Paper Title
An Investigation of Attitude of Chief Executive Officers About their Roles and Responsibilities

Abstract
The objectives of this paper were to study attitude of Chief Executive Officers or CEOs towards roles and responsibilities of the internal auditing function; to investigate variations of attitude of CEOs towards roles and responsibilities of the internal auditing function based on their personal background and other business- related characteristics as the dependent variables. The study employed the quantitative approach with use of questionnaire. The finding reported good attitude of the CEOs in all aspects of ethics of operation, standards of job description and standards of operations. Difference in gender, age, educational level and field of graduation of the CEOs were reported to result in different attitudes of them. In contrary, other business- related characteristics, for instance different years of working in the CEO position and business scale had no influence on different attitudes of the CEOs. Index Terms- Attitude, Chief Executives Officers, Responsibilities, Roles,