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The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees

International Journal of Auditing, 2015
Corporate governance mandates and listing rules identify internal audit functions (IAF) as a central internal control mechanism. External auditors are expected to assess the quality of IAF before placing reliance on its work. We provide evidence on the effect of IAF quality and IAF contribution to external audit on audit fees. Using data from a matched
Zain, Mazlina, Zaman, Mahbub, Mohamed, Zulkifflee   +2 more
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The internal audit function

Managerial Auditing Journal, 2011
PurposeThe purpose of this paper is to provide insights into the current roles and responsibilities of the internal audit (IA) function and the factors perceived to be necessary to ensure its effectiveness. The current performance evaluation practices of IA are also examined.Design/methodology/approachSemi‐structured interviews were utilised to elicit ...
Nonna Martinov‐Bennie
exaly   +2 more sources

Factors associated with IT audits by the internal audit function

International Journal of Accounting Information Systems, 2010
Abstract Responses from a large sample of 1029 chief audit executives (CAEs) from Australia, Canada, New Zealand, the UK/Ireland, and the US are used to estimate the proportion of time spent by the internal audit functions (IAFs) on information technology (IT) audits.
Mohammad Abdolmohammadi, Scott R. Boss
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The Internal Audit Function

2021
The internal audit function is identified in this Chap. 46 as a subject for a proposed future Key Field.
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Internal audit function and AML compliance: the globalisation of the internal audit function

Journal of Money Laundering Control, 2016
Purpose This paper aims to consider the role of internal audit function (IAF) in relation to anti-money laundering (AML) compliance and oversight within global banking. The increasing globalisation of banking functions and the mirrored globalisation of financial crime require a renewed look at the role of internal audit. This paper critically examines
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Correlates of internal audit function involvement in sustainability audits

Journal of Management and Governance, 2020
While an increasing number of organizations are engaging in sustainability activities, assurance of these activities is relatively new. We investigate the presence of risk assessment by internal auditors, industry, internal audit function (IAF) age, and the release of sustainability reporting as correlates of organizations’ involving their IAFs in ...
De Simone Steven, D'Onza Giuseppe, Sarens Gerrit   +2 more
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Are internal auditing practices related to the age of the internal audit function?

Managerial Auditing Journal, 2011
Purpose: This study seeks to analyze and explore whether the organizational profile, the size of the internal audit function (IAF) and internal audit (IA) practices are related to the age of the IAF. Design/methodology/approach: This study is based on data collected from the Common Body of Knowledge study conducted by the Institute of Internal Auditors
Sarens G, ALLEGRINI, MARCO, D'ONZA, GIUSEPPE, Melville R.   +3 more
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An international study of internal audit function quality

Accounting and Business Research, 2017
We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by mat...
Like Jiang, Paul André, Chrystelle Richard   +2 more
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Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness

Auditing: A Journal of Practice & Theory, 2021
SUMMARY I investigate the impact that adherence to the Institute of Internal Auditors' Core Principles has on the likelihood that an internal auditor's effectiveness is threatened through pressure to modify valid audit findings. I use responses from the Institute of Internal Auditors' 2015 Common Body of Knowledge Practitioner Survey to ...
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Outsourcing the internal audit function

Journal of Corporate Accounting & Finance, 1996
AbstractOutsourcing internal auditing presents problems that do not arise with other services. The author discusses those unique problems— and how to handle them.
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