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The Nature of Audit Quality—a Conflict of Paradigms? An Empirical Study of Internal Audit Quality Throughout the United Kingdom Public Sector
Author(s) -
Hopkins Robert Neil
Publication year - 1997
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/1099-1123.00017
Subject(s) - internal audit , accounting , joint audit , audit , business , quality audit , information technology audit , public sector , audit plan , quality (philosophy) , audit evidence , chief audit executive , control environment , political science , law , philosophy , epistemology
The purpose of the paper is to demonstrate that there are fundamental differences in perceptions of internal audit quality between many would be providers of internal audit services and their prospective clients. The findings are based on a national survey of internal audit within the United Kingdom Public Sector. It will be demonstrated that for a number of key audit concepts there are distinctly different meanings attached to them from the perspective of the internal auditor and the auditee.