Internal Audit Professionalism and Section 404 Compliance: The View of Chief Audit Executives from Northeast Ohio

Nagy, Albert L.; Cenker, William J.

doi:10.1111/j.1099-1123.2007.00355.x

Cited by 15 publications

(11 citation statements)

References 8 publications

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“…Beberapa persepsi lain adalah uninteresting, meaningless, tedious,dan mundane. Nagy & Cenker (2007) menemukan bahwa terdapat penurunan moral pekerja karena persepsi mereka terhadap pekerjaan audit internal tersebut.…”

Section: Mitos Atau Stereotip Terhadap Auditor Internalunclassified

“…Hal ini memperkuat pernyataan Burton et al (2014) di bagian awal bahwa sekitar 64% perusahaan menggunakan fungsi audit internal sebagai MTG. Sebenarnya fakta ini bukanlah fenomena baru, Nagy & Cenker (2007) menyatakan, fokus terhadap peranan audit internal sebagai pekerjaan konsultasi telah dimulai sejak awal akhir 1990-an. Mereka menambahkan, peningkatan fokus terhadap konsultasi selama tahun 1990-an telah menurunkan secara signifikan jumlah pekerjaan assurance dan atestasi.…”

Section: Peran Auditor Internalunclassified

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Kapan Profesi Auditor Internal diminati? Pengujian Eksperimen terhadap Label Pekerjaan, Peran Auditor Internal dan Prospek Karir

Afriyenti¹,

Sari²

2018

Journal of Accounting and Business Dynamics

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Itis a big challenge for companies to recruit the best talent for the position of internal auditor. This challenge is increasing with the presence of various kinds of negative perceptions (stereotypes) regarding this profession. Using an experimental approach, this study examines the effect of job label, the primary role of internal auditors and career prospect toward the willingness of job applicants to apply the internal auditor position. Two experiments were conducted to answer the research questions with the design of each 1x2 and 2x2 betweensubjects. The results of the study indicated that the willingness of job applicants was higher if the job was labeled with an accountant than labeled as internal auditor. These findings indicated that not only candidates with work experience were reluctant to apply for the position of internal auditors, but also from fresh graduates applicants. The applicant's willingness is higher if the primary role of internal audit department is more directed as a provider of consulting services than its conventional role as an assurance function. The applicant's willingness is higher when the accomplished staff will be promoted to a higher position outside the internal audit department than to be one of the leaders within the internal audit department. These findings suggest that organizations should design internal audit departments more precisely to support effective organization governance.

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Section: Mitos Atau Stereotip Terhadap Auditor Internalunclassified

Section: Peran Auditor Internalunclassified

Kapan Profesi Auditor Internal diminati? Pengujian Eksperimen terhadap Label Pekerjaan, Peran Auditor Internal dan Prospek Karir

Afriyenti¹,

Sari²

2018

Journal of Accounting and Business Dynamics

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“…Compliance work forced internal audit to abandon its traditional value-added activities. 25 Note the apparent discrepancy between the fourth item in this list of drawbacks and the fi rst item in the previous list of benefi ts. A plausible explanation is that while employees did not like the process that it took to improve internal control systems, later on they came to appreciate the outcome of this improvement process.…”

Section: Project Auditmentioning

confidence: 94%

“…Salaries and job opportunities for internal auditors has increased. 25 Of these items above, the second and last ones denote benefi ts that have accrued most directly • • • • • • to the internal audit profession and internal auditors themselves.…”

Section: Project Auditmentioning

confidence: 99%

The roles of internal audit in complying with the Sarbanes–Oxley Act

Schneider

2008

Int J Discl Gov

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Arnold Schneideris a professor of Accounting and the Accounting Area Coordinator at Georgia Institute of Technology. He received a BS in Accounting from Case Western Reserve University, a PhD from Ohio State University, and obtained a CPA certifi cate in Maryland. Professor Schneider was formerly an auditor with the US Government Accountability Offi ce. He has also held visiting faculty positions at Macquarie University (Australia) and Emory University. Dr Schneider has co-authored a managerial accounting textbook and has published over 50 journal articles on auditing and cost / managerial accounting topics. He has also served on the editorial boards of several journals. ABSTRACT This paper discusses the professional standards and research fi ndings pertaining to the roles of internal audit in the Sarbanes -Oxley era, particularly under the new Auditing StandardNo. 5 Guidelines for the implementation of the Act ' s Section 404. The paper explains how internal audit resources have been used and should be used to assist corporate management, audit committees and external auditors in their corporate governance duties. Hence, the analyses in this paper are useful for internal auditors, external auditors, corporate management and audit committee members. The paper obtains its information from professional auditing standards as well as published research studies pertaining to the roles of internal audit in the Sarbanes -Oxley era.

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“…Nagy and Cenker (2007) surveyed Chief Audit Executives from 17 publicly held Northeast Ohio companies to determine the effect of Section 404 compliance on the internal audit profession. Their results showed that short‐term benefits include improved job security, increased compensation, and greater visibility within the organization.…”

Section: Literature Reviewmentioning

confidence: 99%

The Perceived Effectiveness of the Officer Certification Requirement under Sarbanes-Oxley

Engebretson

Meier

2011

International Journal of Auditing

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The Sarbanes-Oxley Act of 2002 brought about sweeping changes that were meant to improve corporate reporting in the United States and to restore investor confidence following some of the largest business failures in US history. This study examines one requirement of this legislation, the certification of the financial statements by the Chief Executive Officer (CEO) and the Chief Financial Officer (CFO) by surveying stakeholder constituent groups to determine whether this new requirement is effective in accomplishing the goals established by Congress and the Securities and Exchange Commission (SEC). This is accomplished by using Cameron's strategic constituencies model to test seven research questions developed from the current literature which provides various points of view regarding the appropriateness of the CEO/CFOcertification. Based on the results of these tests, we see that there are significant differences among the perceptions of the constituent groups as to the effectiveness of this requirement.

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Internal Audit Professionalism and Section 404 Compliance: The View of Chief Audit Executives from Northeast Ohio

Cited by 15 publications

References 8 publications

Kapan Profesi Auditor Internal diminati? Pengujian Eksperimen terhadap Label Pekerjaan, Peran Auditor Internal dan Prospek Karir

Kapan Profesi Auditor Internal diminati? Pengujian Eksperimen terhadap Label Pekerjaan, Peran Auditor Internal dan Prospek Karir

The roles of internal audit in complying with the Sarbanes–Oxley Act

The Perceived Effectiveness of the Officer Certification Requirement under Sarbanes-Oxley

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