Article2003

The Role of Internal Auditors in Mergers, Acquisitions and Divestitures: An International Study

Georges M. Selim · Sudi Sudarsanam · Mike Lavine

17 citations0/0 files storedInternational Journal of Auditing

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

Abstract

This paper presents the results of a survey‐based study into the role played by internal auditors in Mergers, Acquisitions and Divestitures (M, A & D). The research, funded by the IIA‐ Research Foundation, was carried out during the years 2000 and 2001 and involved interviews in 22 organisations spanning 6 countries. The findings indicate that internal auditor's involvement in M, A and D can only be described as moderate. However, the study also shows that internal auditors see themselves capable of playing a larger role, a view supported by senior executives in other functions in these organisations. The study sets out the pre‐requisites for internal auditors expanded role and discusses the means of achieving this.

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References

1993The cornerstones of competitive advantage: A resource‐based view 1993Entrepreneurship and the concept of fit: A model and empirical tests 1998Glamour, value and the post-acquisition performance of acquiring firms 1997Do Long‐Term Shareholders Benefit From Corporate Acquisitions?1997Do Long-Term Shareholders Benefit From Corporate Acquisitions?1995Asset sales and increase in focus 1994Corporate Diversification 1999Rethinking research methods for the resource-based perspective: isolating sources of sustainable competitive advantage

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