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dc.contributor.authorStewart, Jenny
dc.contributor.authorSubramaniam, Nava
dc.contributor.editorLamminmaki, Dawne
dc.date.accessioned2020-01-16T07:49:28Z
dc.date.available2020-01-16T07:49:28Z
dc.date.issued2009
dc.identifier.otherRePEc:gri:apaper:accounting:200903
dc.identifier.urihttp://hdl.handle.net/10072/390468
dc.description.abstractThis paper reviews the recent European and international literature on internal audit independence and objectivity. We focus on studies involving internal auditors that have been undertaken since the Institute of Internal Auditors' revised definition of internal audit in 1999. The topics we examine are the internal auditor's dual role as a provider of both assurance and consulting activities, the organizational status of internal audit, internal audit's involvement in risk management, outsourcing and cosourcing of internal audit activities and the use of internal audit as a training ground for managers. Following our review of each of these topics, we discuss opportunities for further research.
dc.format.extent39 pages
dc.languageEnglish
dc.publisherGriffith University
dc.publisher.placeBrisbane, Australia
dc.relation.ispartofpagefrom1
dc.relation.ispartofpageto39
dc.subject.keywordsM42 - Auditing
dc.subject.keywordsInternal auditing
dc.title2009-03: Internal audit independence and objectivity: a review of current literature and opportunities for future research (Working paper)
dc.typeReport
dc.type.descriptionDiscussion Paper
gro.facultyGriffith Business School
gro.description.notepublicAccounting and Business Law
gro.rights.copyrightCopyright © 2010 by author(s). No part of this paper may be reproduced in any form, or stored in a retrieval system, without prior permission of the author(s).
gro.date.issued2009
gro.hasfulltextFull Text
gro.griffith.authorStewart, Jenny D.
gro.griffith.authorSubramaniam, Nava


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