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The Process of Internal Audit’s Involvement with Enterprise Risk Management: The Influence on Internal Audit’s Objectivity and Independence
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.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2015 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

In 2004, the Institute of Internal Auditors (IIA) issued a paper that defined internal auditors’ role in Enterprise Risk Management (ERM) as a role that relates to measuring and monitoring performance. The present study examines how high internal audit involvement in ERM-related activities and a strong relationship between internal auditors and senior management influence internal auditors’ objectivity and independence. The present study replicates the experimental design used by de Zwaan, Stewart and Subramaniam (2011) with the manipulation of the variables of (i) internal audit’s involvement in ERM and (ii) the strength of the relationship between internal audit and senior management. Similarly to de Zwaan et al. (2011), objectivity and independence are measured by examining internal audit’s willingness to report a breakdown in risk procedures to the audit committee. The results show that internal auditors are somewhat influenced by a high involvement in ERM-related activities when reporting a breakdown in risk procedures and that internal auditors consider the guidelines issued by the IIA important to follow. Further, the results do not indicate that a strong relationship between internal auditors and senior management influences internal audit’s willingness to report a breakdown in risk procedures.

Place, publisher, year, edition, pages
2015. , 53 p.
Keyword [en]
Internal audit, Enterprise Risk Management, independence, objectivity, audit committee, senior management
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-256290OAI: oai:DiVA.org:uu-256290DiVA: diva2:825019
Subject / course
Business Studies
Educational program
Master Programme in Accounting, Auditing and Analysis
Supervisors
Available from: 2015-06-23 Created: 2015-06-22 Last updated: 2015-06-23Bibliographically approved

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Master Thesis - Bermudez, Mörtsjö, Änilane(1013 kB)701 downloads
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CiteExportLink to record
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Citation style
  • apa
  • ieee
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