A study of the informal interactions between audit committees and internal auditors in Australia
This paper finds evidence for the growing importance of informal interactions between the internal audit function and the audit committee (AC) in Australia – a relatively unexplored topic in the literature – using a survey of Chief Audit Executives (CAEs). It also describes the nature of these infor...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Wiley-Blackwell Publishing Asia
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/47868 |
| _version_ | 1848757952788299776 |
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| author | Sarens, Gerrit Christopher, Joseph Zaman, Mahbub |
| author_facet | Sarens, Gerrit Christopher, Joseph Zaman, Mahbub |
| author_sort | Sarens, Gerrit |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This paper finds evidence for the growing importance of informal interactions between the internal audit function and the audit committee (AC) in Australia – a relatively unexplored topic in the literature – using a survey of Chief Audit Executives (CAEs). It also describes the nature of these informal interactions. The most innovative elements of this paper are the findings that certain personal characteristics of CAEs, the specific knowledge and expertise of the AC chair, as well as some of the AC chair’s personal characteristics are associated with the existence (and increase) of informal interactions. |
| first_indexed | 2025-11-14T09:36:16Z |
| format | Journal Article |
| id | curtin-20.500.11937-47868 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T09:36:16Z |
| publishDate | 2013 |
| publisher | Wiley-Blackwell Publishing Asia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-478682017-09-13T14:17:43Z A study of the informal interactions between audit committees and internal auditors in Australia Sarens, Gerrit Christopher, Joseph Zaman, Mahbub This paper finds evidence for the growing importance of informal interactions between the internal audit function and the audit committee (AC) in Australia – a relatively unexplored topic in the literature – using a survey of Chief Audit Executives (CAEs). It also describes the nature of these informal interactions. The most innovative elements of this paper are the findings that certain personal characteristics of CAEs, the specific knowledge and expertise of the AC chair, as well as some of the AC chair’s personal characteristics are associated with the existence (and increase) of informal interactions. 2013 Journal Article http://hdl.handle.net/20.500.11937/47868 10.1111/auar.12024 Wiley-Blackwell Publishing Asia restricted |
| spellingShingle | Sarens, Gerrit Christopher, Joseph Zaman, Mahbub A study of the informal interactions between audit committees and internal auditors in Australia |
| title | A study of the informal interactions between audit committees and internal auditors in Australia |
| title_full | A study of the informal interactions between audit committees and internal auditors in Australia |
| title_fullStr | A study of the informal interactions between audit committees and internal auditors in Australia |
| title_full_unstemmed | A study of the informal interactions between audit committees and internal auditors in Australia |
| title_short | A study of the informal interactions between audit committees and internal auditors in Australia |
| title_sort | study of the informal interactions between audit committees and internal auditors in australia |
| url | http://hdl.handle.net/20.500.11937/47868 |