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Internal Audit Assistance and External Audit Timeliness

机译：内部审计协助和外部审计及时性

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摘要

Professional standards guide external auditors to consider the effect of the client's internal audit work and opportunities to utilize the direct assistance of the internal audit function when planning and conducting audits. We examine the effect of internal audit assistance on external audit timeliness via the extent of external audit delay. We hypothesize and find that internal audit assistance is negatively associated with external audit delay. We also document moderating relationships between internal audit assistance and other internal audit environment characteristics, such as the extent of internal control reliance, coordination with the external auditor, and the investment in internal audit quality. Overall, our findings have implications for firms and external auditors who are evaluating the role and use of internal audit functions. Namely, our findings suggest that internal audit assistance may not only result in audit cost savings, but also in greater audit efficiencies. These findings are particularly germane given the challenges faced by external auditors in the form of greater audit requirements, shorter regulatory filing deadlines, resource constraints, and audit fee pressures.
机译：专业标准指导外部审核员在计划和进行审核时考虑客户内部审核工作的效果以及利用内部审核职能直接协助的机会。我们通过外部审计延迟的程度来检查内部审计协助对外部审计及时性的影响。我们假设并发现内部审计协助与外部审计延迟负相关。我们还记录了内部审计协助与其他内部审计环境特征之间的协调关系，例如内部控制的依赖程度，与外部审计师的协调以及对内部审计质量的投资。总体而言，我们的发现对正在评估内部审计职能的角色和使用的公司和外部审计师有影响。即，我们的发现表明，内部审计协助不仅可以节省审计成本，而且可以提高审计效率。鉴于外部审计师面临的挑战包括更高的审计要求，更短的法规备案截止日期，资源限制以及审计费用压力，这些发现尤其紧密相关。

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