Management accountants express a desire for change in the functioning of internal auditing

Management accountants express a desire for change in the functioning of internal auditing This paper outlines the results of a survey designed to compare the opinions of internal auditors to one class of audit customers - namely management accountants. To function effectively, internal auditors and the customers of audit services should possess a similar understanding of what makes internal auditing a value-added activity. Failure to reach this understanding could result in the perception that internal audit is simply an obstacle to achieving production objectives. This can result in underutilized audit services and ignored audit recommendations. Fortunately, internal auditors and management accountants have similar views, but there are a few areas of difference that should be addressed by internal auditors. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Management accountants express a desire for change in the functioning of internal auditing

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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900010344601
Publisher site
See Article on Publisher Site

Abstract

This paper outlines the results of a survey designed to compare the opinions of internal auditors to one class of audit customers - namely management accountants. To function effectively, internal auditors and the customers of audit services should possess a similar understanding of what makes internal auditing a value-added activity. Failure to reach this understanding could result in the perception that internal audit is simply an obstacle to achieving production objectives. This can result in underutilized audit services and ignored audit recommendations. Fortunately, internal auditors and management accountants have similar views, but there are a few areas of difference that should be addressed by internal auditors.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Oct 1, 2000

Keywords: Internal audit; Management accounting

References

  • Total quality management and the internal audit: empirical evidence
    Hawkes, L.C; Adams, M.B

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