Building a research model for internal auditing : Insights from literature and theory specification cases

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2006-11-02 DOI:10.1504/IJAAPE.2006.011206

Gerrit Sarens, I. Beelde

引用次数: 36

Abstract

This study identifies three organisational variables that have an influence on internal auditing practices and specifies how each of them can exert its influence. This study is based on a literature review, combined with insights from theory specification cases; and contributes to the literature by developing a specific and structured research model. The extent to which internal auditing practices are focused on the provision of assurance, the formulation of recommendations, or the performance of separate consulting activities is influenced by: the internal audit clients; the organisational support for internal audit; the status of the internal control system.

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构建内部审计研究模型:来自文献与理论规范案例的启示

本研究确定了影响内部审计实践的三个组织变量，并详细说明了每个变量如何发挥其影响。本研究在文献回顾的基础上，结合理论规范案例的见解;并通过开发一个特定的和结构化的研究模型来贡献文献。内部审计实务集中于提供鉴证、提出建议或执行单独咨询活动的程度受以下因素影响:内部审计客户;组织对内部审计的支持;内部控制制度的现状。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.