Show simple item record

dc.contributor.authorGoodwin, Jennyen_US
dc.date.accessioned2017-05-03T14:14:46Z
dc.date.available2017-05-03T14:14:46Z
dc.date.issued2004en_US
dc.date.modified2009-11-24T09:05:18Z
dc.identifier.issn02686902en_US
dc.identifier.doi10.1108/02686900410537766en_AU
dc.identifier.urihttp://hdl.handle.net/10072/26850
dc.description.abstractThis paper explores similarities and differences between public sector internal auditing and its counterpart in the private sector. Features examined include organizational status, outsourcing, using internal audit as a "tour of duty" function, activities and relationships with the external auditor. The study is based on a survey of chief internal auditors in organizations in Australia and New Zealand. Results suggest that there are differences in status between internal audit in the two sectors, with public sector internal auditors less likely to report to the chief financial officer. While a similar amount of work is outsourced, public sector organizations are more likely than those in the private sector to outsource to the external auditor. There is little difference between internal audit activities and interactions with external audit in the two sectors. However, private sector internal audit is perceived to lead to a greater reduction in audit fees compared to that in the public sector.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherEmerald Group Publishing Ltd.en_US
dc.publisher.placeUKen_US
dc.relation.ispartofpagefrom640en_US
dc.relation.ispartofpageto650en_US
dc.relation.ispartofissue5en_US
dc.relation.ispartofjournalManagerial Auditing Journalen_US
dc.relation.ispartofvolume19en_US
dc.subject.fieldofresearchcode350103en_US
dc.titleA comparison of internal audit in the private and public sectorsen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.date.issued2004
gro.hasfulltextNo Full Text
gro.griffith.authorStewart, Jenny D.


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record