A study of the informal interactions between audit committees and internal auditors in Australia
Sarens, Gerrit, Christopher, Joe, & Zaman, Mahbub (2013) A study of the informal interactions between audit committees and internal auditors in Australia. Australian Accounting Review, 23(4), pp. 307-329.
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This paper finds evidence for the growing importance of informal interactions between the internal audit function and the audit committee (AC) in Australia – a relatively unexplored topic in the literature – using a survey of Chief Audit Executives (CAEs). It also describes the nature of these informal interactions. The most innovative elements of this paper are the findings that certain personal characteristics of CAEs, the specific knowledge and expertise of the AC chair, as well as some of the AC chair’s personal characteristics are associated with the existence (and increase) of informal interactions.
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|Item Type:||Journal Article|
|Keywords:||Audit Committees , Internal Auditors|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Copyright Owner:||© 2013 CPA Australia|
|Deposited On:||11 Dec 2014 23:28|
|Last Modified:||06 Jan 2015 01:29|
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