Internal auditors - What is their role?
(2010)Department of Business Administration
- Abstract
- The purpose of this thesis is to explain what role the internal auditors undertake and what internal auditors do. The research method has taken a positivistic perspective, because the aim of the purpose is to explain the general picture rahter than what is unique. An eclectic approach with multi-theoretical framework has been employed. Further regulations and institutions related to the profession of internal auditors have been included to give further theoretical insights. A quantitative study was conducted through a web survey sent to internal auditors, which had a response rate of 67 percent (77/115). We can conclude that there exists coherence within the role of the profession. Internal auditors perceive their role as independent... (More)
- The purpose of this thesis is to explain what role the internal auditors undertake and what internal auditors do. The research method has taken a positivistic perspective, because the aim of the purpose is to explain the general picture rahter than what is unique. An eclectic approach with multi-theoretical framework has been employed. Further regulations and institutions related to the profession of internal auditors have been included to give further theoretical insights. A quantitative study was conducted through a web survey sent to internal auditors, which had a response rate of 67 percent (77/115). We can conclude that there exists coherence within the role of the profession. Internal auditors perceive their role as independent rather than advisory. The most important roles are ’risk evaluation’, ’analyse operational activities’ and ‘follow criteria’. Internal auditors’ roles are most influenced by their own knowledge and internal guidelines. They report to a broad range of functions were audit committees are the most frequent. Furthermore, certified internal auditors use IPPF to a greater extent in their work. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1620547
- author
- Johansson, Niklas and Emnert, Mikael
- supervisor
- organization
- year
- 2010
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Management of enterprises, eclectic approach, profession, IIA, Internal auditing, internal auditor’s role, Företagsledning, management
- language
- Swedish
- id
- 1620547
- date added to LUP
- 2010-06-04 00:00:00
- date last changed
- 2012-04-02 18:04:57
@misc{1620547,
abstract = {{The purpose of this thesis is to explain what role the internal auditors undertake and what internal auditors do. The research method has taken a positivistic perspective, because the aim of the purpose is to explain the general picture rahter than what is unique. An eclectic approach with multi-theoretical framework has been employed. Further regulations and institutions related to the profession of internal auditors have been included to give further theoretical insights. A quantitative study was conducted through a web survey sent to internal auditors, which had a response rate of 67 percent (77/115). We can conclude that there exists coherence within the role of the profession. Internal auditors perceive their role as independent rather than advisory. The most important roles are ’risk evaluation’, ’analyse operational activities’ and ‘follow criteria’. Internal auditors’ roles are most influenced by their own knowledge and internal guidelines. They report to a broad range of functions were audit committees are the most frequent. Furthermore, certified internal auditors use IPPF to a greater extent in their work.}},
author = {{Johansson, Niklas and Emnert, Mikael}},
language = {{swe}},
note = {{Student Paper}},
title = {{Internal auditors - What is their role?}},
year = {{2010}},
}