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The Risk Management and Internal Auditing Relationship: Developing and Validating a Model

The Risk Management and Internal Auditing Relationship: Developing and Validating a Model Hypothesized relationships between internal auditing and risk management have been the subject of anecdotal evidence for a long time. This paper reports the results of a study carried out in 29 organizations spanning Europe, the USA, Canada, Australia and New Zealand. A model describing the interface between internal auditing and risk management was developed through careful review of the literature and in‐depth interviews in 15 organizations in both the private and public sectors. The model was then validated through a second set of interviews in a different group of organizations (14 in this case) http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

The Risk Management and Internal Auditing Relationship: Developing and Validating a Model

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References (38)

Publisher
Wiley
Copyright
Copyright © 1999 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00057
Publisher site
See Article on Publisher Site

Abstract

Hypothesized relationships between internal auditing and risk management have been the subject of anecdotal evidence for a long time. This paper reports the results of a study carried out in 29 organizations spanning Europe, the USA, Canada, Australia and New Zealand. A model describing the interface between internal auditing and risk management was developed through careful review of the literature and in‐depth interviews in 15 organizations in both the private and public sectors. The model was then validated through a second set of interviews in a different group of organizations (14 in this case)

Journal

International Journal of AuditingWiley

Published: Nov 1, 1999

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