The Role of Internal Auditors in Mergers, Acquisitions and Divestitures: An International Study

The Role of Internal Auditors in Mergers, Acquisitions and Divestitures: An International Study 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

The Role of Internal Auditors in Mergers, Acquisitions and Divestitures: An International Study

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Publisher
Wiley
Copyright
Copyright © 2003 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1046/j.1099-1123.2003.00072.x
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

International Journal of AuditingWiley

Published: Nov 1, 2003

References

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