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  • Risk Management and Ethical Environment: Effects on Internal Audit and Accounting Control Procedures

    Author(s)
    Rae, Kirsty Nicole
    Subramaniam, Nava
    Sands, John
    Griffith University Author(s)
    Rae, Kirsty N.
    Year published
    2008
    Metadata
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    Abstract
    This study examines the impact of the scope of risk management and ethical environment on internal audit activities and the quality of accounting control procedures (ACPQ). The conceptual framework for the study is guided by COSO's frameworks on internal controls and enterprise risk management and data from a questionnaire survey of 64 Australian firms are analysed using a structural equation model. The results of the study support that (1) internal audit activities have a significant intervening effect on the relationship between the scope of risk management and ACPQ, and (2) a direct and positive relationship exists between ...
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    This study examines the impact of the scope of risk management and ethical environment on internal audit activities and the quality of accounting control procedures (ACPQ). The conceptual framework for the study is guided by COSO's frameworks on internal controls and enterprise risk management and data from a questionnaire survey of 64 Australian firms are analysed using a structural equation model. The results of the study support that (1) internal audit activities have a significant intervening effect on the relationship between the scope of risk management and ACPQ, and (2) a direct and positive relationship exists between ethical environment and ACPQ. Our findings suggest that widening the scope of risk management activities do not directly improve ACPQ, but that it leads to more extensive internal audit activities and in turn such activities promote better ACPQ. Further, the results indicate that fostering a more ethical environment directly leads to higher ACPQ. These results have implications for the design of internal controls, namely with respect to the role of internal audit activities and ethical environment in enhancing ACPQ
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    Journal Title
    Journal of applied management accounting research
    Volume
    6
    Issue
    1
    Publisher URI
    http://cmawebline.org/joomla4/index.php?option=com_content&view=article&id=45&Itemid=47
    Copyright Statement
    Copyright 2008 The Institute of Certified Management Accountants. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
    Subject
    Auditing and Accountability
    Accounting, Auditing and Accountability
    Publication URI
    http://hdl.handle.net/10072/40761.1
    Collection
    • Journal articles

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