Internal audit independence and objectivity : emerging research opportunities

Stewart, Jenny and Subramaniam, Nava 2010, Internal audit independence and objectivity : emerging research opportunities, Managerial auditing journal, vol. 25, no. 4, pp. 328-360, doi: 10.1108/02686901011034162.

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Title Internal audit independence and objectivity : emerging research opportunities
Author(s) Stewart, Jenny
Subramaniam, Nava
Journal name Managerial auditing journal
Volume number 25
Issue number 4
Start page 328
End page 360
Total pages 33
Publisher MCB University Press (Emerald)
Place of publication Bradford, England
Publication date 2010
ISSN 0268-6902
Keyword(s) internal auditing
research work
Summary Purpose – The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co-sourcing of internal audit activities, and the use of internal audit as a training ground for managers.
Design/methodology/approach – The approach used in this paper is a review of the literature followed by an identification of further research opportunities.
Findings – The paper summarizes the existing body of knowledge relating to internal audit independence and objectivity and identifies gaps in the literature where further research is needed.
Originality/value – The paper provides researchers with a useful summary of the literature on internal audit independence and objectivity and stimulates them to engage in further research in the area.
Language eng
DOI 10.1108/02686901011034162
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 900299 Property, Business Support Services and Trade not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2010, Emerald Group Publishing Limited
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Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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