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The Audit Committee and Internal Audit

The Audit Committee and Internal Audit Audit committees have been established with varying success inrecent years. Although they should have a broad mandate to deal with arange of corporate issues, the committees often concentrate primarily onexternal audit reviews. This tendency can be addressed through thedevelopment of a close relationship between the audit committee andinternal audit. The factors which will affect the internal auditorsability to foster this relationship include competence, corporateculture and positive thinking. Internal auditors have the opportunity toinfluence the role of the audit committee and ensure maximum effect inrespect of good corporate management and control. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

The Audit Committee and Internal Audit

Managerial Auditing Journal , Volume 8 (3) – Mar 1, 1993

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References (1)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0268-6902
DOI
10.1108/02686909310036223
Publisher site
See Article on Publisher Site

Abstract

Audit committees have been established with varying success inrecent years. Although they should have a broad mandate to deal with arange of corporate issues, the committees often concentrate primarily onexternal audit reviews. This tendency can be addressed through thedevelopment of a close relationship between the audit committee andinternal audit. The factors which will affect the internal auditorsability to foster this relationship include competence, corporateculture and positive thinking. Internal auditors have the opportunity toinfluence the role of the audit committee and ensure maximum effect inrespect of good corporate management and control.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Mar 1, 1993

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