Concepedia

Reliance On Internal Audit Function

Reliance On Internal Audit Function is a strategic audit planning consideration that involves the external auditor’s decision to place trust in the work, competence, and objectivity of an entity’s internal audit function to reduce the extent of substantive testing and audit effort.

134

Publications

7K

Citations

270

Authors

155

Institutions

Publications per year

2017–2026

46

Parents

Publications

134

Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud

Paul Coram, Colin Ferguson, Robyn Moroney · Accounting and Finance · 2008 · 306 citations

, , +11

The internal audit function

Dominic Canestrari-Soh, Nonna Martinov‐Bennie · Managerial Auditing Journal · 2011 · 279 citations

, , +12

Resource Allocation Decisions in Audit Engagements*

Karl E. Hackenbrack, W. Robert Knechel · Contemporary Accounting Research · 1997 · 269 citations

, , +16

The Impact of Internal Audit Function Quality and Contribution on Audit Delay

Mina Pizzini, Shu Lin, Douglas E. Ziegenfuss · Auditing A Journal of Practice & Theory · 2014 · 196 citations

, , +16

Internal Audit Assistance and External Audit Timeliness

Lawrence J. Abbott, Susan W. Parker, Gary F. Peters · Auditing A Journal of Practice & Theory · 2012 · 186 citations

, , +9

1–5 of 134

Authors

270

  1. DA
    David A. Wood

    University of Wisconsin–Madison, United States

    7 publications · 497 citations

    7

    h-index

  2. WF
    William F. Messier

    University of Nevada, Las Vegas, United States

    6 publications · 286 citations

    6

    h-index

  3. ME
    Marc Eulerich

    University of Duisburg-Essen, Germany

    6 publications · 229 citations

    6

    h-index

  4. AS
    Arnold Schneider

    Georgia Institute of Technology, United States

    5 publications · 281 citations

    5

    h-index

  5. MJ
    Mario J. Maletta

    Northeastern University, United States

    4 publications · 293 citations

    4

    h-index

1–5 of 270

Institutions

155

  1. University of Nevada, Las Vegas

    Las Vegas, United States

    9 h-index

    13 publications

    663 citations

  2. Brigham Young University

    Provo, United States

    7 h-index

    13 publications

    1K citations

  3. Northern University of Malaysia

    Jitra, Malaysia

    7 h-index

    16 publications

    552 citations

  4. University of Duisburg-Essen

    Essen, Germany

    6 h-index

    9 publications

    310 citations

  5. Griffith University

    Brisbane, Australia

    4 h-index

    4 publications

    281 citations

  6. The University of Queensland

    Brisbane, Australia

    4 h-index

    4 publications

    184 citations

  7. Norwegian School of Economics

    Bergen, Norway

    3 h-index

    3 publications

    86 citations

  8. Multimedia University

    Malacca, Malaysia

    3 h-index

    4 publications

    211 citations

1–8 of 155

Venues

  1. Managerial Auditing Journal

    MAJ · 14 publications · 929 citations

    13

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 10 publications · 949 citations

    10

    h-index

  3. SSRN Electronic Journal

    Repository · 10 publications · 359 citations

    10

    h-index

  4. International Journal of Auditing

    IJA · 7 publications · 384 citations

    7

    h-index

  5. Contemporary Accounting Research

    CAR · 4 publications · 637 citations

    4

    h-index

1–5