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| Author: | Adams, M. |
| Title: | Agency theory and the internal audit |
| Journal: | Managerial Auditing Journal (IAE)
1994 : VOL. 9:8, p. 8-12 |
| Index terms: | AUDITORS INTERNAL AUDITING ORGANIZATIONAL CHANGE |
| Language: | eng |
| Abstract: | The literature is replete with studies that have used agency theory to examine the role of the external auditor in society. However, relatively few researchers have applied agency theory to the internal auditing function. This article examines how agency theory can help explain the existence, role and responsibilities of the internal audit function and also provide a useful framework for the conduct of further empirical research. |
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