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Author: | Selim, G. M. Sudarsanam, S. Lavine, M. |
Title: | The role of internal auditors in mergers, acquisitions and divestitures: an international study |
Journal: | International Journal of Auditing
2003 : NOV, VOL. 7:3, p. 223-245 |
Index terms: | Internal auditing Mergers |
Language: | eng |
Abstract: | The findings indicate that internal auditors' involvment in mergers, acquisitions and divestitures can only be described as moderate. However, the study also shows that internal auditors see themselvescapable of plying a larger role, a view supported by senior executives in other functions. |
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