External auditors often rely on the work of internal
auditors in conjunction with financial statement audits
and internal control audits. This paper discusses the standards
that apply to these audits as well as related research
findings. On the basis of these analyses and findings, decision
aids are developed for evaluating the quality of the
internal audit function and for relying on its work. In a review
of internal audit research, Gramling, Maletta, Schneider,
and Church (2004) discuss studies relating to internal
audit reliance. This paper not only reports findings from
academic research studies, but extends the discussions in
Gramling et al. (2004) by analyzing professional auditing
standards as well as practice-oriented literature and surveys.
In addition, this paper contributes to the internal
audit reliance literature by developing decision aids. These
decision aids should help to implement the regulated
standards.
External auditors often rely on the work of internal
auditors in conjunction with financial statement audits
and internal control audits. This paper discusses the standards
that apply to these audits as well as related research
findings. On the basis of these analyses and findings, decision
aids are developed for evaluating the quality of the
internal audit function and for relying on its work. In a review
of internal audit research, Gramling, Maletta, Schneider,
and Church (2004) discuss studies relating to internal
audit reliance. This paper not only reports findings from
academic research studies, but extends the discussions in
Gramling et al. (2004) by analyzing professional auditing
standards as well as practice-oriented literature and surveys.
In addition, this paper contributes to the internal
audit reliance literature by developing decision aids. These
decision aids should help to implement the regulated
standards.
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