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dc.contributor.authorStewart, Jenny
dc.contributor.authorYeo, T.
dc.date.accessioned2006-07-13
dc.date.accessioned2014-04-30T23:39:32Z
dc.date.accessioned2017-03-02T00:13:52Z
dc.date.available2017-03-02T00:13:52Z
dc.date.issued2001
dc.date.modified2014-04-30T23:39:32Z
dc.identifier.issn1090-6738
dc.identifier.doi10.1111/j.1099-1123.2001.00329.x
dc.identifier.urihttp://hdl.handle.net/10072/58908
dc.description.abstractThis study examines two factors that may influence the independence and objectivity of internal audit. The first, affecting the organizational independence of the internal audit function, is its relationship with the audit committee. The second is the use of the function as a management training ground. It is argued that this practice might affect individual objectivity because internal auditors may be reluctant to withstand pressure from an auditee who could be their future supervisor. A survey of chief internal auditors in Singapore was undertaken to establish current practice in these areas and to identify relationships between these variables. A strong relationship between the audit committee and the internal audit function was found, with the level of interaction being greater when the audit committee was comprised solely of independent directors. The use of the internal audit function as a management training ground was also found to be quite widespread in Singapore.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.publisherManagement Audit Limited
dc.publisher.placeUK
dc.relation.ispartofpagefrom107
dc.relation.ispartofpageto125
dc.relation.ispartofissue2
dc.relation.ispartofjournalInternational Journal of Auditing
dc.relation.ispartofvolume5
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode1501
dc.titleTwo Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codec1x
gro.facultyGriffith Business School
gro.date.issued2001
gro.hasfulltextNo Full Text
gro.griffith.authorStewart, Jenny D.


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