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Abstract

This thesis examines the role of internal auditors in three key areas: strategy, control models and control self assessment.

Research findings are based on the results of a survey of a specialist group of professionals with an interest in Control Self Assessment. This group comprises both internal auditors and non-internal auditors. Membership is multinational and a full range of industries is represented.

The actual and potential contribution that internal auditors can make to strategy is assessed and evaluated, with particular reference to the Balanced Scorecard. Control models were examined to identify use and effectiveness and the potential link with successful implementation of Control Self Assessment. Control Self Assessment was also examined as a specific activity. This part of the research addressed how it was perceived by the respondents and their organisations, and also to examine the importance of facilitation skills and IT support.

The results show that internal auditors already play a significant role in strategic issues, and that there is a significant awareness of the potential benefits of the Balanced Scorecard to internal audit practice. Control models are seen as highly important to the effective implementation of Control Self Assessment, which can be seen to have developed into a mature and established audit tool.

Publication Type:	Thesis (Doctoral)
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Departments:	Bayes Business School Doctoral Theses Bayes Business School > Bayes Business School Doctoral Theses

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