1988
DOI: 10.1111/j.1911-3846.1988.tb00670.x
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A hierarchical approach to the external auditor's evaluation of the internal auditing function*

Abstract: The objective of this study was to examine the external auditor's evaluation of the iflternal audit function. A hierarchy of the attributes that enter into this decision process was developed based on prior research and with the assistance of Big 8 audit managers. An experiment which used the Analytic Hierarchy Process was conducted with 22 audit supervisors and managers.Contrary to previous studies, the results indicated that the competence of the internal auditors was the most important factor, followed by t… Show more

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Cited by 82 publications
(77 citation statements)
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“…Messier & Schneider, 1988) suggests that the external auditor places greater reliance on the internal audit when the IA has the attributes associated with competence (e.g. criterion related to competence may be the percentage of professionally certified internal auditors).…”
Section: Internal Audit Characteristicsmentioning
confidence: 98%
See 2 more Smart Citations
“…Messier & Schneider, 1988) suggests that the external auditor places greater reliance on the internal audit when the IA has the attributes associated with competence (e.g. criterion related to competence may be the percentage of professionally certified internal auditors).…”
Section: Internal Audit Characteristicsmentioning
confidence: 98%
“…criterion related to competence may be the percentage of professionally certified internal auditors). Previous research on auditors' assessment of the criteria of IA competence includes: IA training programs, with an emphasis on professional certifications (Brown, 1983), and IA experience (Messier & Schneider, 1988). Other research has surveyed the IA, external auditor, CFO and audit committee, and found the Certified Internal Auditor designation (Myers & Gramling, 1997) or educational background of the IA (Reinstein, Lander, & Gavin, 1994) as the most important criterion of competence.…”
Section: Internal Audit Characteristicsmentioning
confidence: 98%
See 1 more Smart Citation
“…For example, Schneider (1985) examined the reliance of external auditors on the internal audit function using an ANOVA factorial design. Schneider (1984) used conjoint measurement to derive the models of auditors' judgments of overall internal control strength, and Messier and Schneider (1988) used analytic hierarchy process to address this issue.…”
Section: S -Auditingmentioning
confidence: 99%
“…(2) the difficulty in operationalising these factors in terms of specific characteristics [3,8]. This article illustrates the use of Saaty's Analytic Hierarchy Process (AHP) [9] to develop a judgement aid for use in assessing the overall reliance to be placed on an entity's internal audit department (IAD).…”
mentioning
confidence: 99%