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The Asia Pacific literature review on internal auditing

Cooper, Barry J., Leung, Philomena and Wong, Grace 2006, The Asia Pacific literature review on internal auditing, Managerial auditing journal, vol. 21, no. 8, pp. 822-834.

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Title The Asia Pacific literature review on internal auditing
Author(s) Cooper, Barry J.
Leung, Philomena
Wong, Grace
Journal name Managerial auditing journal
Volume number 21
Issue number 8
Start page 822
End page 834
Publisher Emerald Group Publishing Ltd
Place of publication Bingley, England
Publication date 2006
ISSN 0268-6902
Keyword(s) internal auditing
auditors
knowledge management
reports
Asia
Pacific region
Summary Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in Asia Pacific is to document how the internal audit function is changing in response to the shifts in global business practices.
Design/methodology/approach – The literature in Asia Pacific is reviewed with a focus on developments that have implications for the expanded scope of internal auditing and the changing skill sets of internal auditors. This focus has implications for CBOK 2006.
Findings – The literature indicates a paradigm shift in the activities performed by internal auditors. The increasing complexity of business transactions, a more dynamic regulatory environment in Asia Pacific, and significant advances in information technology have resulted in opportunities and challenges for internal auditors. Although in 2004, The IIA responded to the changing organizational environment by updating the professional practices framework, more work needs to be done to prepare internal auditors for the expanded set of skills and knowledge required to perform audits of the future.
Originality/value – By presenting an overview of past literature in Asia Pacific and discussing the shifting demands on internal audit services, the researchers hope to motivate further research in the field.
Notes Reproduced with the kind permission of the copyright owner.
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2006, Emerald Group Publishing Limited
Persistent URL http://hdl.handle.net/10536/DRO/DU:30008953

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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