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Summary #4: The Effects Of Internal Audit Outsourcing On Perceived External Auditor Independence, D. Jordan Lowe, Marshall A. Geiger, Kurt Pany
Summary #4: The Effects Of Internal Audit Outsourcing On Perceived External Auditor Independence, D. Jordan Lowe, Marshall A. Geiger, Kurt Pany
Accounting Faculty Publications
The accounting profession is attempting to redefine itself, in part by expanding the types of services it provides. This expansion of services has raised questions about whether CPA firms can maintain their independence and still provide an ever-increasing array of other types of services to audit clients. In this study we addressed financial statement user perceptions about CPA firms performing internal auditing outsourcing activities—an area in which CPAs are becoming increasingly involved.
Control Of Internal Auditing As Viewed By The Audit Committee And The Ceo, Jerry Bennett
Control Of Internal Auditing As Viewed By The Audit Committee And The Ceo, Jerry Bennett
Robins School of Business White Paper Series, 1980-2022
Internal auditing must be controlled as must all functions, yet it must be free and sufficiently independent to fulfill its audit role. Control implies constraint, restraint, restrictions on freedom to initiate, to act. Control implies oversight by an authority higher up in a hierarchy. Control implies performance toward a plan and a subsequent appraisal of performance attained, including subjective judgments of the performer.