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Internal Audit Role Conflict A Pluralist View

Internal Audit Role Conflict A Pluralist View This paper analyses the internal auditor's role from a perspective which emphasises the pluralist nature of organisational life. The internal auditor operates in organisational contexts where norms and values are at best only partially shared, and where the auditor's formal concern for improved efficiency and control of resource use may be viewed with varying degrees of favour. The pluralist nature of organisational life reflects itself in daytoday strains, tensions and conflicts between internal auditors and auditees, which cannot be eliminated through traditional Human Relations approaches to organisational problems. There are inherent conflicts between audit and other organisational roles, and also insofar as its modern conception is concerned, within the internal auditor's role itself. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Finance Emerald Publishing

Internal Audit Role Conflict A Pluralist View

Managerial Finance , Volume 5 (2): 11 – Jan 1, 1980

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References (4)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0307-4358
DOI
10.1108/eb013444
Publisher site
See Article on Publisher Site

Abstract

This paper analyses the internal auditor's role from a perspective which emphasises the pluralist nature of organisational life. The internal auditor operates in organisational contexts where norms and values are at best only partially shared, and where the auditor's formal concern for improved efficiency and control of resource use may be viewed with varying degrees of favour. The pluralist nature of organisational life reflects itself in daytoday strains, tensions and conflicts between internal auditors and auditees, which cannot be eliminated through traditional Human Relations approaches to organisational problems. There are inherent conflicts between audit and other organisational roles, and also insofar as its modern conception is concerned, within the internal auditor's role itself.

Journal

Managerial FinanceEmerald Publishing

Published: Jan 1, 1980

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