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首页> 外文学位 >A COMPARATIVE STUDY OF INTERNAL AND EXTERNAL AUDITORS' JUDGMENT OF INTERNAL AUDITOR INDEPENDENCE.
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A COMPARATIVE STUDY OF INTERNAL AND EXTERNAL AUDITORS' JUDGMENT OF INTERNAL AUDITOR INDEPENDENCE.

机译：内审员与外审员对内部审计师独立性的判断比较研究。

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摘要

The purpose of this study is to provide empirical evidence relevant to perceptions of internal auditor independence. Specifically, this study investigates how the auditor practitioners (both internal and external auditors) perceive the importance of five selected factors that characterize the organizational settings of an internal audit department.; Role theory is used to develop the conceptual model for this study in which the judgment of internal auditor independence is viewed as the role perception of internal auditors. A modified version of the Brunswik's lens model was developed to provide "paramorphic" representation of judgment of independence.; The research methodology of this study is based upon a laboratory experiment in which a replicated factorial design was used to elicit the subjects' judgments of independence. The data collected from this experiment were analyzed by three statistical methods: conjoint measurement, multiple regression, and cluster analysis.; The major findings follow. First, the five selected factors were not perceived as equally important by the subjects. In general, internal auditor's scope of audit, scope of service, and reporting level were perceived as more important than adequacy of organizational support, and formalization of audit policies. Second, the two groups of auditors disagree, significantly, on the relative importance of scope of internal audit service. Third, while large individual differences existed on the relative importance of the five selected factors, the degree of judgment consensus, in general, is high within each auditor group. Fourth, the internal auditor's perceived role conflict and role ambiguity were inversely related to his perceived level of professional autonomy. Finally, the internal auditors' judgments were not notably affected by the perceptions of their own organizational environment.; Given the above findings, the following implications are suggested: First, the organizational settings are critical to internal auditor independence. Second, rule making bodies should provide more explicit guidelines concerning internal audit independence evaluation, particularly, in the area of scope of internal audit service. Third, while the auditor's reporting level is an important factor to independence, it should not be the only consideration. (Abstract shortened with permission of author.)
机译：这项研究的目的是提供与内部审计师独立性相关的经验证据。具体而言，本研究调查了审计师（内部和外部审计师）如何理解五个选定因素的重要性，这些因素是内部审计部门组织设置的特征。角色理论被用于发展本研究的概念模型，其中内部审计师独立性的判断被视为内部审计师的角色感知。开发了Brunswik镜头模型的修改版本，以提供对独立性判断的“变形”表示。本研究的研究方法基于实验室实验，其中使用了重复的因子设计来引起受试者对独立性的判断。通过三种统计方法分析了从该实验收集的数据：联合测量，多元回归和聚类分析。主要发现如下。首先，被选者认为五个选择的因素没有同等重要。通常，内部审计师的审计范围，服务范围和报告水平被认为比组织支持的充分性和审计政策的正式化更为重要。其次，两组审计师在内部审计服务范围的相对重要性上存在很大分歧。第三，尽管在五个选定因素的相对重要性上存在较大的个体差异，但总体上，每个审计员群体的判断共识程度很高。第四，内部审计师所感知的角色冲突和角色歧义与他所感知的职业自治水平成反比。最后，内部审计师的判断尤其受到其自身组织环境观念的影响。鉴于上述发现，建议提出以下含义：首先，组织设置对于内部审计师的独立性至关重要。第二，规则制定机构应提供有关内部审计独立性评估的更明确的指南，尤其是在内部审计服务范围内。第三，虽然审计师的报告水平是影响独立性的重要因素，但它并不是唯一的考虑因素。 （摘要经作者许可缩短。）

著录项

  • 作者

    PEI, KER-WEI BUCK.;

  • 作者单位

    University of North Texas.;

  • 授予单位 University of North Texas.;
  • 学科 Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 1986
  • 页码 195 p.
  • 总页数 195
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;
  • 关键词

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