Articlegreen2014

Coordination and Cooperation between Internal and External Auditors

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

Abstract

Effective coordination and cooperation between internal and external auditors leads to several benefits for them and also for the clients whom they serve. It increases both the efficient and effective of audit and decreases audit fees. Professional bodies have confirmed their importance and their potential contribution in improving auditors’ works. However, this issue has not been extensively studied yet and need more research especially in developing countries. This paper discusses the professional standards which relating to, the benefits of, and the role of corporate governance in enhancing coordination and cooperation between auditors. Issues are analyzed by providing recommendations that could enhance it. This paper has argued that coordination and cooperation between auditors in the organization are both affected in and affected by their relationship with other corporate governance parties, and depended on the support of both audit committee and senior management, which could provide insights for future research. Keywords: internal auditing, external auditing, coordination between auditors, cooperation between auditors.

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References

2006Relation between external audit fees, audit committee characteristics and internal audit 2019Consideration of Fraud in a Financial Statement Audit 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution 2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses 2004An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector 1991Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors*1999The internal auditor as fraud‐buster 2005The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit*

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