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The reliance of external auditors on internal auditors
Managerial Auditing Journal, 2004External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors. Reliance on internal auditors results in cost savings to the client. The objective of this study is to determine which of the criteria as mentioned by AI 610 will be used by the
Hasnah Haron +3 more
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The New Role of the Internal Auditor: Implications for Internal Auditor Objectivity
International Journal of Auditing, 2000The role of the internal auditor continues to evolve. The recent emphasis on consulting activities has brought new questions and concerns regarding the ability of internal auditors to function in an independent and objective manner. The purpose of this research is to explore whether internal auditors view their consulting role as one in which they are ...
Richard G. Brody, D. Jordan Lowe
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The Reliance of External Auditors on Internal Auditors
RADS Journal of Business Management, 2020Objective: The objective of this study is to identify the approach of external auditors as to how internal auditors have been assessed and judged to make use of the work. Using this thesis, internal auditors can shape their work style per external auditors' criteria.
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Independence for Internal Auditors: Is it Necessary?
Jurnal Riset Akuntansi dan Auditing, 2023Independence is needed to maintain the quality of audit results and the credibility of financial reports, especially for external auditors independent of clients. As for the internal auditors within the organization, is independence still necessary?
Nanang Setiawan +2 more
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The Internal Auditor's Role in MIS Developments
MIS Quarterly, 1978The internal auditor's role during the design phase of an EDP application is unclear in many organizations. This article integrates recent literature with the authors' survey in an attempt to explain more precisely the potential role(s) of the internal auditor in the systems development process. In practice, four roles appear to exist.
Larry E. Rittenberg, Charles R. Purdy
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External Auditor Evaluations of Outsourced Internal Auditors
AUDITING: A Journal of Practice & Theory, 2010SUMMARY: In the last decade internal auditing services has been a significant area of growth for public accounting firms. Unlike the provision of external audits, the provision of outsourced internal audit services does not prohibit accounting firms from providing the client with additional services.
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The Rise of the Internal Auditor
SSRN Electronic Journal, 2015Internal auditors of large organizations have historically been dominated by managers. Recent changes in federal regulation of financial reporting require managers of publicly held corporations to be dominated by directors. These requirements require a fundamental change in the relationship between managers and internal auditors, and create an ...
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The effect of auditor IT expertise on internal controls
International Journal of Accounting Information Systems, 2016Abstract Material weaknesses in internal controls related to information technology (IT) represent unique threats to organizations. Utilizing the external auditor as an example of an externally observable governance mechanism, we investigate if firms with revealed IT internal control deficiencies employ a strategy of disassociation with their current
Jacob Z. Haislip +2 more
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