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.
Managerial Auditing Journal – Emerald Publishing
Published: Oct 1, 2000
Keywords: Internal audit; Management accounting
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