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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Abstract

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.

Impact and interest:

10 citations in Scopus
7 citations in Web of Science®
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ID Code: 79424
Item Type: Journal Article
Refereed: Yes
Additional URLs:
Keywords: Audit Committees , Internal Auditors
DOI: 10.1111/auar.12024
ISSN: 1835-2561
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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