This paper presents the results of a survey‐based study into the role played by internal auditors in Mergers, Acquisitions and Divestitures (M, A & D). The research, funded by the IIA‐ Research Foundation, was carried out during the years 2000 and 2001 and involved interviews in 22 organisations spanning 6 countries. The findings indicate that internal auditor's involvement in M, A and D can only be described as moderate. However, the study also shows that internal auditors see themselves capable of playing a larger role, a view supported by senior executives in other functions in these organisations. The study sets out the pre‐requisites for internal auditors expanded role and discusses the means of achieving this.
International Journal of Auditing – Wiley
Published: Nov 1, 2003
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