What is it about?
The work of internal auditors is relevant to their host entities’ reporting processes; however, few researchers have examined how an internal auditor’s competency and objectivity affect their resistance to pressure from host entities regarding their reports.
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Why is it important?
Internal audit function quality is calculated using a composite measure comprising four internal audit function quality components. Auditors’ resistance is measured using the extent to which internal auditors experienced a situation wherein they were directed to modify a valid audit finding in a report. Our analyses provide evidence that chief audit executive’s experience, certification, training, and objectivity were all significantly associated with resistance to pressure. The implications of this research are relevant for improving internal audit function quality generally and internal audit report quality in particular.
Perspectives
This study uses data from the Global Internal Audit Common Body of Knowledge to investigate the relationship between internal audit function quality and auditor resistance to pressure related to changes in internal audit reports.
Salem AL Fayi
Najran University
Read the Original
This page is a summary of: Internal audit quality and resistance to pressure, Journal of Money and Business, February 2022, Emerald,
DOI: 10.1108/jmb-11-2021-0053.
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