Change search
ReferencesLink to record
Permanent link

Direct link
Internal Auditing: A shift in role and scope
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2014 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained.

Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. Some researches argue that this development canhave a negative impact on internal auditor independence. Howev-er, there is a lack of research in this area using documentation andcontent analysis of internal audit reports.

Method: In this study, we have done qualitative content analysis of internaldocuments collected from the period 2004-2013. These docu-ments are analyzed using a coding scheme based on previous re-search.

Conclusion: By qualitatively analysing the activities reported we find that thedocumentation reflects a shift, over time, towards more activitiesthat we classified as consulting. We argue that this can mainly beexplained by coercive and normative isomorphism; for example,regulatory pressures and influences from the Institute of InternalAuditors. We also argue that internal auditing might benefit froma more consistent view of the role.

Place, publisher, year, edition, pages
2014. , 51 p.
Keyword [en]
Banks, internal audit functions, documentation, assurance services, consulting services, institutional theory, isomorphism, legitimacy, regulations, independence, objectivity
National Category
Business Administration
URN: urn:nbn:se:uu:diva-230197OAI: diva2:739121
Educational program
Master Programme in Accounting, Auditing and Analysis
Available from: 2014-08-27 Created: 2014-08-20 Last updated: 2014-08-27Bibliographically approved

Open Access in DiVA

Bivesjö Lindh Master thesis(761 kB)243 downloads
File information
File name FULLTEXT01.pdfFile size 761 kBChecksum SHA-512
Type fulltextMimetype application/pdf

By organisation
Department of Business Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 243 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 487 hits
ReferencesLink to record
Permanent link

Direct link