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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2003 MCB UP Ltd. All rights reserved.
- ISSN
- 0268-6902
- DOI
- 10.1108/02686900310476828
- Publisher site
- See Article on Publisher Site
Abstract
Whistle-blowing can play an important role in the internal control environment of an organization, and internal auditors are its natural outlets. This study examines whistle-blowing complaints received by internal auditors based on survey responses from 129 chief internal auditors of US manufacturing companies. Within the past two years, 71 percent of chief internal auditors received whistle-blowing complaints, 65 percent of which were found to be true upon investigation. The receipt of whistle-blowing complaints was positively associated with involvement of internal auditing in monitoring compliance with the corporate code of conduct, and with audit committee support of internal auditing (as evidenced by audit committee involvement in decisions to dismiss the chief internal auditor). These results are consistent with recent calls by the Committee of Sponsoring Organizations and others for public companies to maintain and enforce a code of conduct, and by the Blue Ribbon Committee and others about the need for audit committees to deal proactively with internal and external auditors.
Journal
Managerial Auditing Journal – Emerald Publishing
Published: Jul 1, 2003
Keywords: Internal audit; Auditors; Monitoring; Codes of practice