Articlediamond2020

An Examination of Internal Audit Function Size: Evidence from U.S. Government and Nonprofit Sectors

12 citations0/0 files storedCurrent Issues in Auditing

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

Abstract

SUMMARY We examine factors associated with internal audit function (IAF) size in U.S. government and nonprofit (GNP) entities. Our results, based on responses from 345 GNP participants, indicate several factors related to organizational characteristics, IAF characteristics, IAF responsibilities, and information technology (IT) tools and audit activities that are associated with IAF size. Specifically, we find IAF size is positively associated with: (1) mandated IAFs, (2) activity related to audits of general IT risks, (3) use of a rotational staffing model, (4) degree of fraud detection responsibility, (5) conduct of performance audits, (6) extent of sophisticated audit technologies, (7) organization size, (8) opportunity to receive a bonus, and (9) age of the IAF. IAF size is negatively related to (1) extent of access to records and property appropriate for the performance of audits, (2) nonprofit organizations, (3) healthcare institutions, and (4) educational institutions. Additional analysis reveals variation between large and small organizations.

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References

2000Determinants of donations in private nonprofit markets 1986Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior?2012The Nonprofit Sector in Brief: Public Charities, Giving and Volunteering, 2012 2006Expense Misreporting in Nonprofit Organizations 2005Factors Associated with U.S. Public Companies' Investment in Internal Auditing 2006The use of internal audit by Australian companies 1989Demand for charity donations in private non-profit markets 2010Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables

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2022Information Asymmetries and Intra-Company Monitoring: an Empirical Analysis of Nonlinear Relationships Between Company Characteristics and the Size of the Internal Audit Function

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