Management accountants express a desire for change in the functioning of internal auditing

Flesher, Dale L.; Zanzig, Jeffrey S.

doi:10.1108/02686900010344601

Cited by 41 publications

(29 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Auditors' competencies are also potentially relevant and are taken into account by external auditors to determine their reliance on IA work (Gibbs & Schroeder, 1979;Clark et al, 1981;Messier & Schneider, 1988;Maletta, 1993;Felix et al, 2001;Al-Twaijry et al, 2004). Skilled auditors are more able to provide advice to improve the internal control system (Brody et al, 1998;Mat Zain et al, 2006), to complete audits, to find consistent solutions based on previous experiences and to deal with complex and conflicting situations (Flesher & Zanzig, 2000;Mat Zain et al, 2006). The auditors' competencies can also increase the effectiveness of the IA team by improving the recognition of their role within the organization.…”

Section: Resources and Competencies Of The Internal Audit Teammentioning

confidence: 99%

Identifying Organizational Drivers of Internal Audit Effectiveness

Arena¹,

Azzone²

2009

Int J Auditing

294

271

View full text Add to dashboard Cite

This study attempts to understand the organizational drivers of internal audit effectiveness in the light of recent changes in the 'mission' of internal auditing and its central role in corporate governance. On the basis of data from 153 Italian companies, our survey shows that the effectiveness of internal auditing is influenced by: (1) the characteristics of the internal audit team, (2) the audit processes and activities, and (3) the organizational links. Internal audit effectiveness increases in particular when the ratio between the number of internal auditors and employees grows, the Chief Audit Executive is affiliated to the Institute of Internal Auditors, the company adopts control risk self-assessment techniques, and the audit committee is involved in the activities of the internal auditors.

show abstract

Section: Resources and Competencies Of The Internal Audit Teammentioning

confidence: 99%

Identifying Organizational Drivers of Internal Audit Effectiveness

Arena¹,

Azzone²

2009

Int J Auditing

294

271

View full text Add to dashboard Cite

show abstract

“…The results of this research are in line with Putra's research (2017) which proves that auditee's perceptions influence the effectiveness of internal audits. The results of the relevant research of Flesher and Zanzig (2000) show that the auditee's good perception towards internal audit activities will improve the effectiveness of internal audits.…”

Section: The Effect Of Auditee's Perception Towards the Effectivenmentioning

confidence: 99%

The Determinants of the Effectiveness of Internal Audits with Management Support as the Moderating Variable

Poltak

Sudarma

Purwanti

2019

IJMMU

View full text Add to dashboard Cite

Weak financial accountability reflects the lack of effectiveness of internal audits. The purpose of this research was to test and provide the evidence of the determinants of the effectiveness of internal audits at the Ministry of Marine Affairs and Fisheries (KKP). The samples of this research were 31 internal auditors and 31 KKP employees. This research was explanatory research. To test the hypotheses, the data of the research questionnaire data were analysed using Partial Least Squares (PLS) analysis tool. The results show that the relationship between internal auditors and external auditors, organizational independence, and auditee perceptions positively influences the effectiveness of internal audits. However, audit professionalism does not have a positive effect towards the effectiveness of internal audits and the management support cannot be a moderating variable. This finding can open the horizons of interested parties, especially KKP leaders, to consider policies that can improve the effectiveness of internal audits to improve organizational goals and performance.

show abstract

“…AlTwaijry, Brierley and Gwilliam (2003) asserted that internal auditors could not have power unless they have essential skills and qualifications. An IA department should employ internal auditors with high and variety of skills to be able to undertake audits of financial activities (Flesher & Zanzig 2000). In terms of work and performance: the scope and quality of work is another factor that reflects IAE.…”

Section: Internal Audit Effectivenessmentioning

confidence: 99%