Internal auditors’ role and authority

Peursem, Karen Van

doi:10.1108/02686900410524382

Cited by 47 publications

(43 citation statements)

References 14 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Regarding Hypothesis (1), the result of employees' sample is consistent with many studies (Van Peursem, 2004;Mihret and Yismaw, 2007;Intakhan and Ussahawanitchakit, 2010) and supported by IIA (1999) internal audit definition, and Moeller (2009) who associates internal audit effectiveness with the significant business activities, developments, voluminous and diverse transactions' results. Hypotheses (1) is accepted for employees' sample but not for managers one.…”

Section: Internal Audit Effectiveness and Audit Scopesupporting

confidence: 73%

“…Van Peursem (2004) found out that the internal auditors are highly associated with the management which in turn can threaten their independency. Sarens and de Beelde (2006) examined this association for five Belgian companies and they found a lack in objectivity and weak association with auditing committee when internal auditors operate in managements support role.…”

Section: Internal Audit Effectiveness and Management's Responsementioning

confidence: 99%

“…A survey on internal auditors has been conducted by Van Peursem (2004) in New Zealand to specify the functions that internal auditors believe to be necessary to their role. This survey tried to explain the internal auditors' role dilemma which arise from the expectation that internal auditors could assist the management as well as independently evaluate it.…”

Section: Internal Audit Effectiveness and Scopementioning

confidence: 99%

See 2 more Smart Citations

Factors Influence Internal Audit Effectiveness

Shamki¹,

Alhajri²

2017

IJBM

View full text Add to dashboard Cite

This study aims to examine to what extent internal audit effectiveness could be influenced by selected factors namely internal audit scope, internal auditor's experience and senior management's response in the Omani public sector. Employing questionnaire including four sections with 48 questions for responds of 45 managers and 163 employees in Public Authority for Social Insurance (PASI) in the Sultanate of Oman, descriptive analysis, correlation analysis, and multiple regressions were employed to examine the relationships among the study's variables. The study found that a significant relationship between internal audit effectiveness and its scope and auditors' experience in the employees' sample while they were insignificant in the managers' sample. Finally, it is found that there is insignificant relationship between internal audit effectiveness and senior management's response. Based on the findings, an awareness has to be maximized on employees to better cooperate with internal audit staff to improve the applications of internal audit standards. Managers are well interested in organization's activities and performance depending on the internal audit findings and observations. The board of directors has to take in its considerations the reasons of these insignificant results if the reasons are not related to the small size of the managers' sample. The study's contribution is to provide evidence regarding the influence of three mentioned factors on the internal audit effectiveness in public sector.

show abstract

Section: Internal Audit Effectiveness and Audit Scopesupporting

confidence: 73%

Section: Internal Audit Effectiveness and Management's Responsementioning

confidence: 99%

Section: Internal Audit Effectiveness and Scopementioning

confidence: 99%

See 1 more Smart Citation

Factors Influence Internal Audit Effectiveness

Shamki¹,

Alhajri²

2017

IJBM

View full text Add to dashboard Cite

show abstract

“…Burns et al (1994) raise concerns about the internal auditor's real level of authority, and in particular over the mystique auditors enjoy and the cruciality with which their role is viewed by others. An earlier survey (Van Peursem, 2004) revealed that New Zealand internal auditors do not enjoy the clear level of mystique or cruciality that mark true professions. Without such influence, the internal auditor may not be in a position to influence management when management's actions are inappropriate, and they may not be heard by, or influence, those in governance to the degree needed.…”

Section: Introductionmentioning

confidence: 99%

Conversations with internal auditors

Peursem

2005

Managerial Auditing Journal

View full text Add to dashboard Cite

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -Aims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance while also remaining sufficiently distant from management in order to report on their performance. Design/methodology/approach -An Eisenhardt-inspired multiple case-based approach in which the researcher made observations, examined documents and interviewed senior internal auditors in six New Zealand organisations. Findings -Three concepts characteristic of those who best balanced their role: the internal auditor's external professional status, the presence of a formal and informal communication network, and the internal auditor's place in determining their own role. Informing these concepts is the auditor's ability to manage ambiguity. Research limitations/implications -Limitations of the research include those typical of qualitative study generally and that it is less objectively-measured; however, compensating procedures are employed. Further study could explore each source of influence in more detail and in different contexts, and examine the framework's application elsewhere. Gender studies may be of value. Practical implications -Results reveal how independence dilemmas are addressed by those internal auditors who are most successful in balancing their sometimes conflicting professional role. Originality/value -An original contribution is the conceptualisation of the internal auditor's role as both an independent evaluator of and consultant to management.

show abstract

“…Competences typically involve the development of specialist expertise.From audit perspectives; the auditors' competencies can also increase the effectiveness of the IAQ team by improving the recognition of their role within the organization. Previous studies underlined that line managers often believe that internal auditors do not have enough knowledge to provide useful help (Griffiths, 1999;Van Peursem, 2004 and, if this is the case, they do not take into account their advice, hence reducing the effectiveness of IAQ (Van Peursem, 2004). …”

Section: Auditor Competenciesmentioning

confidence: 99%