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| Tekijä: | Azad, A. |
| Otsikko: | Time budget pressure and filtering of time practices in internal auditing: a survey |
| Lehti: | Managerial Auditing Journal (IAE)
1994 : VOL. 9:6, p. 17-25 |
| Asiasana: | MANAGEMENT AUDITING BUDGET |
| Kieli: | eng |
| Tiivistelmä: | Unlike external auditing, to date, no study has been done to determine the internal auditors' dysfunctional behaviour under time budget pressure. The article determines the attitude of internal audit towards time budgets, and the likely or perceived existence of time filtering practices in internal auditing. Survey results are presented which indicate that a majority of respondents perceived time budgets as an interference with the proper conduct of the audit. |
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