Internal Audit Quality: a Multi-Stakeholder Analysis

Abstract

his thesis investigates the concept of internal audit quality. The internal audit function (IAF) is a key component in an organisation’s corporate governance system. Despite the importance of the IAF to organisations, little is known about IAF quality beyond the viewpoint of the external auditor or beyond the IAF’s role of assuring financial reporting. The objective of this thesis is to better understand what is IAF quality by considering the experiences of other corporate governance stakeholders.

Date of Award	12 Oct 2013
Original language	English
Supervisor	Keith Duncan (Supervisor)