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Assessing the Reliability of the Internal Audit Functions: The Issues

Journal of Contemporary Research in Business, Economics and Finance

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Field Value
 
Title Assessing the Reliability of the Internal Audit Functions: The Issues
 
Creator Dozie, OKODO, Benedict
Mohammed, ALIU, Momodu
Onipe, YAHAYA, Adabenege
 
Subject Internal auditing, Reliability, Auditor independence and Objectivity
 
Description This paper examines the issues in internal audit reliability. It specifically provides conceptual and practical insights into some of the consequential issues worth pondering about when assessing the reliability of the internal audit functions. Particularly, the paper identified and discussed four (4) of such issues namely: competency of internal auditors, level of management support/influence, independence and objectivity of internal auditors; and regulatory issues. The paper took a conceptual approach and draws its basis from the institutional and protection motivation theories. Based on literature and other documentary evidences, the paper took the position that the four identified factors would most likely influence the internal audit reliability. Among other policy implications, the paper, therefore, proposes a conceptual research framework to be empirically examined by future researchers.
 
Publisher Journal of Contemporary Research in Business, Economics and Finance
 
Date 2019-10-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://learning-gate.com/index.php/2641-0265/article/view/8
10.33094/26410265.2019.13.46.55
 
Source Journal of Contemporary Research in Business, Economics and Finance; Vol. 1 No. 3 (2019); 46-55
 
Language eng
 
Relation http://learning-gate.com/index.php/2641-0265/article/view/8/7