Purpose This paper aims to explore whether an internal auditor's evaluation of internal
control deficiencies are influenced by the party with primary influence over the internal audit …

ABSTRACT The Institute of Internal Auditors (IIA) argues that internal auditors often have a
strong “employee” identity within their organization. While external auditors are concerned …

SUMMARY The Public Company Accounting Oversight Board's (PCAOB) Auditing Standard
No. 5 (AS5) encourages external auditors to rely on internal auditors to increase the …

This paper investigates the effect of human resource investment in internal control over
financial reporting on the disclosure of internal control weaknesses at both the firm and the …

This study focuses on the relationship between the internal audit reporting line to the audit
committee, the implementation of internal audit recommendations, and the amelioration of …

Purpose–The purpose of this paper is to examine whether external auditor traits influenced
the reporting of internal control deficiencies (ICDs) prior to SOX‐mandated audits, holding …

Based on survey responses from approximately 500 Chief Audit Executives (CAEs) and
other internal auditors, this article provides an insider's view of the perceived strength of …

Purpose–The purpose of this paper is to investigate whether the use of a questionnaire or a
narrative documentation format will impact an auditor's performance in identifying internal …

When assessing the effectiveness of internal control over financial reporting (ICFR), auditors
evaluate design effectiveness, gather evidence on operating effectiveness, assess operating …

To reduce redundancies and increase efficiency in the evaluation of internal controls (, 402–
403), professional standards encourage coordination between external auditors and their …