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
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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.