User menu

Probing the discriminatory power of characteristics of Internal Audit Functions: Sorting the wheat from the chaff

Bibliographic reference Lenz, Rainer ; Sarens, Gerrit ; D’Silva, Kenneth. Probing the discriminatory power of characteristics of Internal Audit Functions: Sorting the wheat from the chaff. In: International Journal of Auditing, Vol. 18, no. 2, p. 126-138 (Forthcoming)
Permanent URL
  1. Abdolmohammadi Mohammad J., Factors Associated with the Use of and Compliance with the IIA Standards: A Study of Anglo-culture CAEs, 10.1111/j.1099-1123.2008.00393.x
  2. Ahmad, Journal of Modern Accounting and Auditing, 5, 53 (2009)
  3. Allegrini Marco, D'Onza Giuseppe, Internal Auditing and Risk Assessment in Large Italian Companies: an Empirical Survey, 10.1046/j.1099-1123.2003.00070.x
  4. Anderson , R. 2009 Corporate Risk Management
  5. Anderson, Assurance and Consulting Services (2003)
  6. Arena Marika, Azzone Giovanni, Identifying Organizational Drivers of Internal Audit Effectiveness, 10.1111/j.1099-1123.2008.00392.x
  7. Arena, International Journal of Auditing, 14, 111 (2010)
  8. Arena Marika, Arnaboldi Michela, Azzone Giovanni, Internal audit in Italian organizations : A multiple case study, 10.1108/02686900610653017
  9. Barma, Internal Auditing, 28 (2006)
  10. Barma, Internal Auditing, 28 (2009)
  11. Bechara, The CPA Journal, 82 (2012)
  12. Bender , R. 2006 What is an effective audit and how can you tell? Audit Committee Chair Forum
  13. Brodie, Internal Auditing, 24 (2010)
  14. Brosius, SPSS 19 (2011)
  15. Burnaby Priscilla, Hass Susan, Ten steps to enterprise‐wide risk management, 10.1108/14720700910998111
  16. Burton , F. G. Starliper , M. W. Summers , S. L. Wood , D. A. 2012 Recruiting internal auditors: the effects of usingthe internal audit function as a management training ground and performing consulting services
  17. Carcello Joseph V., Hermanson Dana R., Raghunandan K., Factors Associated with U.S. Public Companies' Investment in Internal Auditing, 10.2308/acch.2005.19.2.69
  18. Causholli , M. 2009 Audits as credence goods: what do auditors know and how do they use their information?
  19. Chambers Andrew, The board's black hole – filling their assurance vacuum: can internal audit rise to the challenge?, 10.1108/13683040810864387
  20. Cohen Aaron, Sayag Gabriel, The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations : A. Cohen & G. Sayag, 10.1111/j.1835-2561.2010.00092.x
  21. Cohen Jeffrey, Gaynor Lisa Milici, Krishnamoorthy Ganesh, Wright Arnold M., Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research, 10.2308/acch.2007.21.2.165
  22. Deloitte, The broken triangle? Improving the relationship between internal audit, management, and the audit committee (2010)
  23. Desai, The Journal of Global Business Issues, 4, 69 (2010)
  24. DIIR 2007 German Institute of Internal Auditors, Guideline for Conducting a Quality Assessment
  25. Ernst & Young, Star oder Statist? Rolle und Zukunft der Internen Revision aus Sicht von Unternehmen und Interessengruppen (2006)
  26. Ernst & Young, Escalating the Role of Internal Audit, Ernst & Young's 2008 Global Internal Audit Survey (2008)
  27. Ernst & Young, Unlocking the Strategic Value of Internal Audit - Three Steps to Transformation (2010)
  28. Ernst & Young, The Future of Internal Audit is Now, Increasing Relevance by Turning Risk into Results (2012)
  29. Eulerich, Enquête 2011, Die Interne Revision in Deutschland, Österreich und der Schweiz 2011 (2011)
  30. Felix, Jr. William L., Gramling Audrey A., Maletta Mario j., The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution, 10.1111/1475-679x.00026
  31. FELIX Jr. WILLIAM L., GRAMLING AUDREY A., MALETTA MARIO J., The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit, 10.1506/jn7x-b51l-v45w-4u7r
  32. German Corporate Governance Code 2010 Deutscher Corporate Governance Kodex
  33. Goodwin‐Stewart Jenny, Kent Pamela, The use of internal audit by Australian companies, 10.1108/02686900610634775
  34. Gramling, Internal Auditing, 24, 36 (2009)
  35. Gramling, Journal of Accounting Literature, 23, 194 (2004)
  36. Hermanson, Internal Audit and Organizational Governance (2003)
  37. Holt Travis P., DeZoort Todd, The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions, 10.1111/j.1099-1123.2008.00391.x
  38. IIA 2009 The Institute of Internal Auditors, IIA Position Paper: The role of internal auditing in enterprise-wide risk management
  39. IIA, Measuring Internal Audit Effectiveness and Efficiency (2010)
  40. IIA UK and Ireland, The Role of Internal Audit in Enterprise-wide Risk Management: Position Statement (2005a)
  41. IIA UK and Ireland, An Approach to Implementing Risk Based Internal Auditing (2005b)
  42. IIA UK and Ireland, Professional Guidance for Internal Auditors: Coordination of Assurance Services (2010)
  43. IIARF, A Global Summary of the Common Body of Knowledge 2006 (2007)
  44. IIARF, Global Summary of the Common Body of Knowledge Study 2010, Characteristics of an Internal Audit Activity, Report I (2010)
  45. IIARF, International Professional Practice Framework (IPPF) (2011a)
  46. IIARF, Global Summary of the Common Body of Knowledge Study 2010, Measuring Internal Auditing's Value, Report III (2011b)
  47. IIARF, Global Summary of the Common Body of Knowledge Study 2010, A Call to Action: Stakeholders' Perspectives on Internal Auditing (2011c)
  48. Janssen Jürgen, Laatz Wilfried, Statistische Datenanalyse mit SPSS, ISBN:9783642018404, 10.1007/978-3-642-01841-1
  49. KPMG, Audit Committee Institute, The Audit Committee Journey (2009)
  50. Krishnamoorthy Ganesh, A Multistage Approach to External Auditors' Evaluation of the Internal Audit Function, 10.2308/aud.2002.21.1.95
  51. Lin Shu, Pizzini Mina, Vargus Mark, Bardhan Indranil R., The Role of the Internal Audit Function in the Disclosure of Material Weaknesses, 10.2308/accr.00000016
  52. Marks , N. 2009 A look into the future: the next evolution of internal audit, continuous risk and control assurance SAP AG
  53. Getie Mihret Dessalegn, Wondim Yismaw Aderajew, Internal audit effectiveness: an Ethiopian public sector case study, 10.1108/02686900710750757
  54. Mutchler, Independence and Objectivity: A Framework for Research Opportunities in Internal Auditing (2003)
  55. Myers Patricia M., Gramling Audrey A., The perceived benefits of certified internal auditor designation, 10.1108/02686909710160708
  56. O’Regan David, Genesis of a profession: towards professional status for internal auditing, 10.1108/02686900110389160
  57. Paape , L. 2008 Corporate governance: the impact on the role, position, and scope of services of the internal audit function
  58. Pforsich, Strategic Finance, 87, 22 (2006)
  59. Power, The Audit Society, Rituals of Verification (1997)
  60. Prawitt, Managing the Internal Audit Function (2003)
  61. PwC, Business upheaval: Internal audit weighs its role amid the recession and evolving enterprise risks, State of the internal audit profession study (2009)
  62. PwC, A future rich in opportunity: Internal audit must seize opportunities to enhance its relevancy, State of the internal audit profession study (2010)
  63. PwC, Aligning internal audit - Are you on the right floor? State of the internal audit profession study (2012)
  64. Rezaee Zabihollah, Lander Gerald H., The Internal Auditor′s Relationship with the Audit Committee, 10.1108/02686909310036269
  65. Ridley, Cutting Edge Internal Auditing (2008)
  66. Rittenberg, Journal of Accountancy, 51 (2006)
  67. Rittenberg, The outsourcing dilemma: what's best for internal auditing (1997)
  68. Sarens Gerrit, Internal Auditing Research: Where are we going? Editorial, 10.1111/j.1099-1123.2008.00387.x
  69. Sarens Gerrit, Abdolmohammadi Mohammad J., Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables : Monitoring Effects of the Internal Audit Function, 10.1111/j.1099-1123.2010.00419.x
  70. Sarens Gerrit, Allegrini Marco, D'Onza Giuseppe, Melville Robert, Are internal auditing practices related to the age of the internal audit function? : Exploratory evidence and directions for future research, 10.1108/02686901111090835
  71. Sparks, Internal Auditor, 68, 72 (2011)
  72. Spira Laura F., Page Michael, Risk management: The reinvention of internal control and the changing role of internal audit, 10.1108/09513570310492335
  73. Van Gansberghe, Internal audit: Finding its place in public finance management (2005)
  74. Van Peursem K.A., Conversations with internal auditors : The power of ambiguity, 10.1108/02686900510598849
  75. European Union 2006 Directive 2006/43/EC of the European Parliament and of the Council, Official Journal of the European Union (L 157/87) from 9 June 2006