There have been conflicting results in studies on the level of consensus in assessing internal controls by individual auditors. The existence of the conflicting results led to the present study of going beyond audit risk comparisons among auditors to investigating the behavioural aspects of individual auditors. This study investigates one aspect of behaviour that is risk propensity. Data collection was experimental in nature. The experimental instruments were carried out for senior auditors of the big four firms. It is hypotheised that there is a negative relationship between individual auditor’s risk propensity and their assessment of internal control risk. It was found that there is a negative relationship between an individual auditor’s risk propensity and their assessment of internal control risk. The findings provide new insights into behavioural factors that may impede on audit judgment, in turn audit quality.