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| Author: | Sarens, G. De Beelde, I. Everaert, P. |
| Title: | Internal audit: a comfort provider to the audit committee |
| Journal: | British Accounting Review
2009 : JUN, VOL. 41:2, p. 90-106 |
| Index terms: | internal auditing audit committees risk management internal control professions case studies Belgium |
| Language: | eng |
| Abstract: | The study, which bases upon four Belgian case studies, provides insights on what drives the audit committee to look for the support of the internal audit function; and what makes the internal audit function an expert at providing comfort to the audit committee (Pentland, B.T., 1993. Getting comfortable with the numbers: auditing and the micro-production of macro-order. Accounting, Organizations and Society 18:7-8, 605-620; Carrington, T., Catasús, B., 2007. Auditing stories about discomfort: becoming comfortable with comfort theory. European Accounting Review 16:1, 35-58). It is found, among others, that audit committees seek comfort, with respect to the control environment and internal controls, in which they confront considerable discomfort. In addition to the internal audit function's traditional assurance role, its involvement in improving internal controls provides a significant level of comfort to the audit committee. |
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