A Study of the Informal Interactions between Audit Committees and Internal Auditors in Australia
Year: 2013
Type: article
Study design: Observational Study
Abstract: This paper finds evidence for the growing importance of informal interactions between the internal audit function and the audit committee (AC) in Australia – a relatively unexplored topic in the literature – using a survey of Chief Audit Executives (CAEs). It also describes the nature of these informal interactions. The most innovative elements of this paper are the findings that certain personal characteristics of CAEs, the specific knowledge and expertise of the AC chair, as well as some of the AC chair's personal characteristics are associated with the existence (and increase) of informal interactions.
Source: Australian Accounting Review
DOI: 10.1111/auar.12024
Authors: Gerrit Sarens, Joe Christopher, Mahbub Zaman
Institutions: UCLouvain, KU Leuven, Curtin University, University of Manchester
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1590460013