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Determinants And Consequences Of Internal Audit Functions Within Colleges And Universities, Steven Desimone, Kevin Rich
Determinants And Consequences Of Internal Audit Functions Within Colleges And Universities, Steven Desimone, Kevin Rich
Accounting Faculty Research and Publications
Purpose
The purpose of this paper is to identify factors associated with the presence and use of internal audit functions (IAFs) at US colleges and universities, as well as their relationship with financial reporting quality and federal grant outcomes.
Design/methodology/approach
Using a combination of publicly available and manually collected data, this paper uses a two-stage model to examine both the factors associated with the use of IAFs within US institutions of higher education and the consequences therein.
Findings
Results indicate that institutions with larger enrollments and endowments, those that receive public funding and those that have an audit committee are …
Internal Auditor Participation In Systems Development Projects, Meredith Maher, Michael D. Akers
Internal Auditor Participation In Systems Development Projects, Meredith Maher, Michael D. Akers
Accounting Faculty Research and Publications
There are differing viewpoints in the internal auditing literature regarding the role of internal audit in systems development projects. One argument is that internal audit should act as consultants for such projects. A counter argument is that if internal auditors act as consultants this could impair in dependence. This study surveyed chief audit executives to determine their perceptions of the role of internal audit in systems development projects as well as the actual involvement of their departments in such projects. The findings show that chief audit executives place more importance on internal audit acting as consultants and less importance on …