Article2004

Internal auditors’ role and authority

76 citations0/0 files storedManagerial Auditing Journal

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

In this study, internal auditors are asked to come to a view on whether functions they perform in connection with internal audit engagements are essential, and to what degree. Inspired by Burns, Greenspan and Hartwell’s concept of the true professional, there is an underlying interest in determining whether, and under what circumstances, internal auditors’ enjoy the authority over and independence from management that we might expect of a professional. The findings emerge from a survey of New Zealand auditors, all of whom are IIA branch members. A 73 per cent response rate is achieved over the original and follow‐up survey. A factor analysis identifies converging issues, and t‐tests isolate responses by employment status, disciplinary background, experience, and audit charter existence. The findings suggest that characteristics of a “true” profession exist but do not dominate. Significantly, and as subgroups, public practice and experienced auditors may enjoy greater influence over management, and accountancy‐trained auditors may enjoy greater status owing to the “mystique” of their activities. Comments from the internal auditors shed further light on these results. Conclusions point to further avenues for research.

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References

2003Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert 2000The New Role of the Internal Auditor: Implications for Internal Auditor Objectivity 2000An Analysis of the Demand for Reporting on Internal Control 1999The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence 2001Internalization versus externalization of the internal audit function: an examination of professional and organizational imperatives 2002The Evolution of the Knowledge Professional

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