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| Author: | Goodwin, J. Yeo, T. Y. |
| Title: | Two factors affecting internal audit independence and objectivity: evidence from Singapore |
| Journal: | International Journal of Auditing
2001 : JUL, VOL. 5:2, p. 107-125 |
| Index terms: | AUDIT COMMITTEES INTERNAL AUDITING MANAGEMENT TRAINING SINGAPORE |
| Language: | eng |
| Abstract: | This study examines two factors that may influence the independence and objectivity of internal audit. The first, affecting the organizational independence of the internal audit function, is its relationship with the audit committee. The second is the use of the function as a managment training ground. |
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