Serving two masters: The association between audit committee internal audit oversight and internal audit activities
In this paper, we investigate the association between the audit committee's oversight of the
internal audit function (IAF) and the nature of IAF activities. The importance of internal
controls and of the roles of both the audit committee and the internal audit function in
monitoring control activities have grown in recent years. Despite the importance of these
topics, relatively little regulatory or best practices guidance addresses the distribution of IAF
activities and amount of audit committee involvement with the IAF. We hypothesize that …
internal audit function (IAF) and the nature of IAF activities. The importance of internal
controls and of the roles of both the audit committee and the internal audit function in
monitoring control activities have grown in recent years. Despite the importance of these
topics, relatively little regulatory or best practices guidance addresses the distribution of IAF
activities and amount of audit committee involvement with the IAF. We hypothesize that …
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