English, Article, Journal or magazine article edition: A Research Note on the Relationship between the Control Environment and the Size of the Internal Audit Function in Belguim G. SARENS

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Bookmark: http://trove.nla.gov.au/version/15445
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • A Research Note on the Relationship between the Control Environment and the Size of the Internal Audit Function in Belguim
Author
  • G. SARENS
Physical Description
  • preprint
Notes
  • This study attempts to contribute to the literature by developing three control environment variables, reflecting the contemporary context in which internal auditing is operating, and testing how these variables are related with the size of the internal audit function. Data were collected through a questionnaire sent to Chief Audit Executives. The new control environment variables turned out to be relevant when studying the size of the internal audit function. The results show that the degree of formalisation of the risk management system and the risk culture are both positively associated with the size of the internal audit function. Furthermore, the significance of the control environment variables seems to be different between the smallest and largest companies in this study. The results of this study lead to an assumed model for further research.
  • internal auditing, control environment, Belgium.
  • RePEc:rug:rugwps:07/​441
Language
  • English
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