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Conversations with internal auditors

Author

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  • K.A. Van Peursem

Abstract

Purpose - Aims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance while also remaining sufficiently distant from management in order to report on their performance. Design/methodology/approach - An Eisenhardt‐inspired multiple case‐based approach in which the researcher made observations, examined documents and interviewed senior internal auditors in six New Zealand organisations. Findings - Three concepts characteristic of those who best balanced their role: the internal auditor's external professional status, the presence of a formal and informal communication network, and the internal auditor's place in determining their own role. Informing these concepts is the auditor's ability to manage ambiguity. Research limitations/implications - Limitations of the research include those typical of qualitative study generally and that it is less objectively‐measured; however, compensating procedures suggested by Eisenhardt (1989) are employed. Further study could explore each source of influence in more detail and in different contexts, and examine the framework's application elsewhere. Gender studies may be of value. Practical implications - Results reveal how independence dilemmas are addressed by those internal auditors who are most successful in balancing their sometimes conflicting professional role. Originality/value - An original contribution is the conceptualisation of the internal auditor's role as both an independent evaluator of and consultant to management.

Suggested Citation

  • K.A. Van Peursem, 2005. "Conversations with internal auditors," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 20(5), pages 489-512, June.
  • Handle: RePEc:eme:majpps:02686900510598849
    DOI: 10.1108/02686900510598849
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    Citations

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    Cited by:

    1. Abbas, Asad, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints aktqg, Center for Open Science.
    2. Majid, Hassan, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints 2xjkd, Center for Open Science.
    3. Nordin, Ingrid Gustafsson, 2023. "Narratives of internal audit: The Sisyphean work of becoming “independent”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    4. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).

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