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The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision

机译：使用内部审计职能作为管理培训基地对外部审计师的信任决策的影响

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This study examines how using the internal audit function (IAF) as a management training ground (MTG) affects external audit fees and the external auditors' perceptions of the IAF. Over half of all companies that have an IAF specifically hire internal auditors with the purpose of rotating them into management positions (or cycle current employees into the IAF for a short stint before promoting them into management positions). Using archival data, we find that external auditors charge higher fees to companies that use the IAF as a MTG. Using an experiment, we provide evidence as to why fees are higher. Specifically, we find that external auditors perceive internal auditors employed in an IAF used as a MTG to be less objective but not less competent than internal auditors employed in an IAF not used as a MTG. These results have important implications for the many companies that use their IAF as a MTG.
机译：本研究探讨了将内部审计职能（IAF）用作管理培训场（MTG）会如何影响外部审计费用和外部审计师对IAF的看法。拥有IAF的所有公司中，有超过一半的公司专门聘请内部审计师，目的是将其轮换到管理职位（或在将其晋升为管理职位之前，将现有员工短暂地带入IAF）。使用档案数据，我们发现外部审计师向使用IAF作为MTG的公司收取更高的费用。通过实验，我们提供了有关费用较高的证据。具体而言，我们发现外部审计师认为，在用作MTG的IAF中聘用的内部审计师比在不用作MTG的IAF中聘用的内部审计师客观性低，但能力不逊色。这些结果对许多使用IAF作为MTG的公司具有重要意义。

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