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dc.contributor.authorGoodwin, Jenny
dc.date.accessioned2017-05-03T14:14:46Z
dc.date.available2017-05-03T14:14:46Z
dc.date.issued2004
dc.date.modified2009-11-24T09:05:18Z
dc.identifier.issn02686902
dc.identifier.doi10.1108/02686900410537766
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.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherEmerald Group Publishing Ltd.
dc.publisher.placeUK
dc.relation.ispartofpagefrom640
dc.relation.ispartofpageto650
dc.relation.ispartofissue5
dc.relation.ispartofjournalManagerial Auditing Journal
dc.relation.ispartofvolume19
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode1501
dc.titleA comparison of internal audit in the private and public sectors
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2004
gro.hasfulltextNo Full Text
gro.griffith.authorStewart, Jenny D.


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    Contains articles published by Griffith authors in scholarly journals.

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