What Attributes of an Internal Auditing Department Significantly Increase the Probability of External Auditors Relying on the Internal Audit Department

Authors

Wanda A. Wallace, Southern Methodist University

Publication Date

1-1-1983

Abstract

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.

Document Type

Article

Keywords

internal auditors, practices and procedures, reliance

Disciplines

Business

Part of

article

Extent

26 pages

Format

.pdf

Rights

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 ncds@smu.edu.

Language

English