Utilizing data from 117 companies, it was possible to ascertain that external auditor reliance on internal auditing outcomes is influenced greatly by the allocation of man-hours to internal audit activities and to a lesser extent by the magnitude of the firm's investment in the internal audit function.
internal auditors, practices and procedures, reliance
The files in this collection are protected by copyright law. No commercial reproduction or distribution of these files is permitted without the written permission of Southern Methodist University, Cox Business School. These files may be freely used for educational purposes, provided they are not altered in any way, and Southern Methodist University is cited. For more information, contact firstname.lastname@example.org.
Wallace, Wanda A., "What Attributes of an Internal Auditing Department Significantly Increase the Probability of External Auditors Relying on the Internal Audit Department" (1983). Working Papers. 56.