A study of the informal interactions between audit committees and internal auditors in Australia
MetadataShow full item record
This paper finds evidence for the growing importance of informal interactions between the internal audit function and the audit committee (AC) in Australia – a relatively unexplored topic in the literature – using a survey of Chief Audit Executives (CAEs). It also describes the nature of these informal interactions. The most innovative elements of this paper are the findings that certain personal characteristics of CAEs, the specific knowledge and expertise of the AC chair, as well as some of the AC chair’s personal characteristics are associated with the existence (and increase) of informal interactions.
Showing items related by title, author, creator and subject.
Babb, Courtney; Curtis, Carey (2013)Active modes of transport for children, such as walking and cycling, have been linked to increased well-being through better health, social connectedness and independence. In order to plan, design and adapt built environments ...
Sultana, Nigar; Singh, Harj; Van der Zahn, J-L.W. (2014)This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length ...
Sultana, Nigar; Singh, H.; Van der Zahn, J. (2015)© 2014 John Wiley & Sons Ltd. This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting ...