Keywords
internal audit staffing, governance role, research opportunities
Abstract
This chapter discusses staffing and managing the internal audit function (IAF) as a component of organizational governance, and has two main purposes. First, it familiarizes interested practitioners and researchers with current trends and issues in staffing and managing the IAF. Second, it suggests questions and topics for future thinking and research among practitioners and academics. Managing and staffing an IAF is a vast and complex undertaking that remains relatively unexplored by rigorous research. The chapter contains several citations to practitioner information and academic research, but it does not attempt to include a comprehensive literature review of all relevant articles or research. Rather, it is intended that interested readers use the references as a starting point in accessing other relevant information. Much of the research cited is found in other disciplines or in the external audit domain. While the external audit environment can usefully serve as a starting point in generating researchable ideas in internal auditing, the researcher must carefully take into account the sometimes subtle differences between the institutional and environmental features of internal and external auditing. In fact, if viewed appropriately, these differences offer fertile ground for the generation of promising research questions.
Original Publication Citation
“Research Opportunities in Internal Auditing,” at American Accounting Association Auditing Section Mid-year Conference, January 2003.
BYU ScholarsArchive Citation
Prawitt, Douglas F., "Research Opportunities in Internal Auditing" (2003). Faculty Publications. 8639.
https://scholarsarchive.byu.edu/facpub/8639
Document Type
Peer-Reviewed Article
Publication Date
2003
Publisher
American Accounting Association Auditing Section Mid-year Conference
Language
English
College
Marriott School of Business
Department
Accountancy
Copyright Status
Copyright © 2003 by The Institute of Internal Auditors, 247 Maitland Avenue, Altamonte Springs, Florida 32701-4201. All rights reserved. Printed in the United States of America. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form by any means — electronic, mechanical, photocopying, recording, or otherwise — without prior written permission of the publisher.
Copyright Use Information
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