دانلود مقاله ISI انگلیسی شماره 42748
عنوان فارسی مقاله

نقش حسابرسان داخلی : از ناظران تا یاران و محافظان مدیر ارشد

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
42748 2013 22 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
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عنوان انگلیسی
Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Critical Perspectives on Accounting, Volume 24, Issues 7–8, November 2013, Pages 550–571

کلمات کلیدی
ممیزی داخلی - حکومت - استقلال - مدیریت دولتی جدید
پیش نمایش مقاله
پیش نمایش مقاله نقش حسابرسان داخلی : از ناظران تا یاران و محافظان مدیر ارشد

چکیده انگلیسی

The purpose of this paper is to understand the governance roles of internal auditors in public sector organizations. An analysis of 42 in-depth semi-structured interviews conducted with experienced internal auditors working in public administration in Quebec indicates that internal auditors perform two key roles: a protector role, further subdivided into two roles, protective shield and keeper of secrets, and a helper role, also subdivided into two roles, support of organizational performance and guide. The analysis also shows that internal auditors have developed a nuanced conception of independence defined as ‘grey independence’ in order to perform their roles. Internal auditors consider that their primary role is to serve the top manager and the organization and that they must prioritize the top manager at the expense of audit committee members. Therefore, this paper contributes to the literature on internal auditor independence. Overall, the findings suggest that internal auditing is not the governance watchdog expected by the regulatory bodies since this is not the role performed by internal auditors.

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