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Is auditor financial decision-making affected by prior audit report information? A behavioral approach. [PDF]

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Muñoz-Izquierdo N, Camacho-Miñano MD, Sánchez-Martín MD, Pascual-Ezama D.   +3 more
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Whistle‐blowing to internal auditors

Managerial Auditing Journal, 2003
Whistle‐blowing can play an important role in the internal control environment of an organization, and internal auditors are its natural outlets. This study examines whistle‐blowing complaints received by internal auditors based on survey responses from 129 chief internal auditors of US manufacturing companies.
William J. Read, D.V. Rama
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Conversations with internal auditors

Managerial Auditing Journal, 2005
PurposeAims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance while also remaining sufficiently distant from management in order to report on their ...
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Internal Auditors’ Perceptions of Information Technology-Related Risks: A Comparison Between General Auditors and Information Technology Auditors

Journal of Information Systems, 2023
ABSTRACT With the growing role of information technology (IT), many organizations have incorporated IT governance practices that include keeping executives apprised of IT risks. To perform this function, organizations rely upon their internal audit staff to obtain an independent evaluation of IT risks.
Arno L. P. Nuijten, Mark Keil, Bert Zwiers   +2 more
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The reliance of external auditors on internal auditors

Managerial Auditing Journal, 2004
External 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, Andrew Chambers, Rozaldy Ramsi, Ishak Ismail   +3 more
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The New Role of the Internal Auditor: Implications for Internal Auditor Objectivity

International Journal of Auditing, 2000
The 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, 2020
Objective: 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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External Auditor Evaluations of Outsourced Internal Auditors

AUDITING: A Journal of Practice & Theory, 2010
SUMMARY: 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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