The role of internal audit in corporate governance and management

Leung, Philomena, Cooper, Barry and Robertson, Peter 2003, The role of internal audit in corporate governance and management, School of Accounting and Law, RMIT University, Melbourne, Vic..


Title The role of internal audit in corporate governance and management
Author(s) Leung, Philomena
Cooper, Barry
Robertson, Peter
Publication date 2003
Total pages 124
Publisher School of Accounting and Law, RMIT University
Place of Publication Melbourne, Vic.
Keyword(s) Auditing, Internal -- Australia
Disclosure in accounting -- Australia
Corporations -- Australia -- Accounting
Summary This research report is based on a study undertaken in Australia, and aims to evaluate the role of internal audit in corporate governance and management. It identifies the accountability structures and objectives of internal audit, considers the nature of internal audit functions and the extent of application of The Institute of Internal Auditors Standards of Professional Practice, reviews the relationships of the chief audit executives (CAEs) and assesses the nature of financial report risks and other issues covered by internal auditors. The research findings include a diversity of accountability structures for CAEs and a range of internal audit activities, with the application of the IIA Standards being in need of improvement. In conclusion, the researchers make recommendations for improvements in practice to be considered by The Institute of Internal Auditors and other regulating and governing bodies.
ISBN 086459304X
9780864593047
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category A1.1 Books - authored - research
Copyright notice ©2003, School of Accounting and Law, RMIT University
Persistent URL http://hdl.handle.net/10536/DRO/DU:30000438

Document type: Book
Collection: School of Accounting, Economics and Finance
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