Internal audit independence and objectivity: emerging research opportunities
View/ Open
Author(s)
Stewart, Jenny
Subramaniam, Nava
Griffith University Author(s)
Year published
2010
Metadata
Show full item recordAbstract
Purpose - The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co-sourcing of internal audit activities, and the use of internal audit as a training ground for managers. Design/methodology/approach - The approach used in this paper is a review of the literature followed by an identification ...
View more >Purpose - The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co-sourcing of internal audit activities, and the use of internal audit as a training ground for managers. Design/methodology/approach - The approach used in this paper is a review of the literature followed by an identification of further research opportunities. Findings - The paper summarizes the existing body of knowledge relating to internal audit independence and objectivity and identifies gaps in the literature where further research is needed. Originality/value - The paper provides researchers with a useful summary of the literature on internal audit independence and objectivity and stimulates them to engage in further research in the area.
View less >
View more >Purpose - The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co-sourcing of internal audit activities, and the use of internal audit as a training ground for managers. Design/methodology/approach - The approach used in this paper is a review of the literature followed by an identification of further research opportunities. Findings - The paper summarizes the existing body of knowledge relating to internal audit independence and objectivity and identifies gaps in the literature where further research is needed. Originality/value - The paper provides researchers with a useful summary of the literature on internal audit independence and objectivity and stimulates them to engage in further research in the area.
View less >
Journal Title
Managerial Auditing Journal
Volume
25
Issue
4
Copyright Statement
© 2010 Emerald. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
Subject
Accounting, auditing and accountability
Auditing and accountability