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| Tekijä: | Norman, C.S. Rose, A.M. Rose, J.M. |
| Otsikko: | Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk |
| Lehti: | Accounting, Organizations and Society
2010 : JUL, VOL. 35:5, p. 546-557 |
| Asiasana: | auditing auditors reporting fraud risk |
| Kieli: | eng |
| Tiivistelmä: | This paper aims at exploring the effects of internal audit (henceforth as: i-audit) reporting lines on fraud risk assessments made by internal auditors (herein as: i-auditors) with variable fraud risk level. There is a significant emphasis on the importance of reporting lines in maintaining the autonomy of i- auditors, but the perceived benefits of requiring i-audit to report directly to the audit committee have not been validated or systematically explored. Based on an experiment with more than 170 experienced i-auditors and using findings from an additional survey, it is indicated that i-auditors perceive more personal threats when reporting high levels of risk directly to the audit committee, relative to management. Perceived threats lead i-auditors to reduce assessed levels of fraud risk when reporting to the audit committee relative to when reporting to management. This finding is against to the anticipated benefits of requirements that the i-audit function report directly to the audit committee. It uncovers potential conflicts of interest and independence threats created by the audit committee itself etc. |
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