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Internal audit independence and objectivity: emerging research opportunities

Author

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  • Jenny Stewart
  • Nava Subramaniam

Abstract

Purpose - The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co‐sourcing of internal audit activities, and the use of internal audit as a training ground for managers. Design/methodology/approach - The approach used in this paper is a review of the literature followed by an identification of further research opportunities. Findings - The paper summarizes the existing body of knowledge relating to internal audit independence and objectivity and identifies gaps in the literature where further research is needed. Originality/value - The paper provides researchers with a useful summary of the literature on internal audit independence and objectivity and stimulates them to engage in further research in the area.

Suggested Citation

  • Jenny Stewart & Nava Subramaniam, 2010. "Internal audit independence and objectivity: emerging research opportunities," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 25(4), pages 328-360, April.
  • Handle: RePEc:eme:majpps:02686901011034162
    DOI: 10.1108/02686901011034162
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    Citations

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    Cited by:

    1. Cecilia Langella & Ilaria Elisa Vannini & Milena Marciacano & Niccol? Persiani, 2022. "L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 2022(123), pages 7-27.
    2. Antonios Persakis & Ioannis Tsakalos, 2024. "Navigating the Storm: How Economic Uncertainty Shapes Audit Quality in BRICS Nations Amid CEO Power Dynamics," JRFM, MDPI, vol. 17(7), pages 1-38, July.
    3. Wu, Tung-Hsien & Huang, Shaio Yan & Chiu, An-An & Yen, David C., 2024. "IT governance and IT controls: Analysis from an internal auditing perspective," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    4. Nordin, Ingrid Gustafsson, 2023. "Narratives of internal audit: The Sisyphean work of becoming “independent”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    5. Marion Brivot & Mélanie Roussy & Yves Gendron, 2024. "The Riskification of Internal Auditors’ Ethical Deliberation: An Emerging Third Logic Between Norms and Values?," Journal of Business Ethics, Springer, vol. 193(3), pages 691-712, September.
    6. Lhuillery, Stéphane & Tellechea, Marion & Thiéry, Stéphanie, 2023. "Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources," Technovation, Elsevier, vol. 123(C).
    7. Cecilia Langella & Ilaria Elisa Vannini & Milena Marciacano & Niccol? Persiani, 2023. "L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 2023(127), pages 7-27.

    More about this item

    Keywords

    Internal auditing; Research work;

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