Results 261 to 270 of about 11,111 (310)

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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Independence for Internal Auditors: Is it Necessary?

Jurnal Riset Akuntansi dan Auditing, 2023
Independence 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, Riskiyatur Rohemah, Ismi Fitri Aulia   +2 more
openaire   +1 more source

The Internal Auditor's Role in MIS Developments

MIS Quarterly, 1978
The 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
openaire   +2 more sources

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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The Rise of the Internal Auditor

SSRN Electronic Journal, 2015
Internal 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, 2016
Abstract 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, Gary F. Peters, Vernon J. Richardson   +2 more
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INTERNAL CONTROL AND THE INTERNAL AUDITOR.

The Accounting Review, 1944
Abstract The article highlights the role and function of internal auditors. The author discusses fundamental factors which have caused industry to promote internal auditing to a key position in the general scheme of internal control. During 1940s, various management aspects were handled by different employees of the firm.
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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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