African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4194

Full Length Research Paper

Role of internal audit in managerial practice in organisations

Juarez Pinto
  • Juarez Pinto
  • Accounting Science at Fundação Escola de Comércio Álvares Penteado - Av. Liberdade, 532 – Liberdade – CEP 01502-001 – São Paulo, Brasil.
  • Google Scholar
Anisio Candido Pereira
  • Anisio Candido Pereira
  • Accounting Science at Fundação Escola de Comércio Álvares Penteado - Av. Liberdade, 532 – Liberdade – CEP 01502-001 – São Paulo, Brasil.
  • Google Scholar
Joshua Onome Imoniana
  • Joshua Onome Imoniana
  • School of Accounting, Universidade Presbiteriana, Rua da Consolação, 896 CEP 01302-907 – Consolação – São Paulo, Brasil.
  • Google Scholar
Marcos Reinaldo Severino Peters
  • Marcos Reinaldo Severino Peters
  • Accounting Science at Fundação Escola de Comércio Álvares Penteado - Av. Liberdade, 532 – Liberdade – CEP 01502-001 – São Paulo, Brasil.
  • Google Scholar


  •  Accepted: 23 December 2013
  •  Published: 14 January 2014

References

Allegrinni M, D'Onza G (2003). Internal auditing and risk assessment in large Italian companies: an empirical survey, Int. J Audit. 7(3):191-208.
Crossref
 
Audibra (1991). Procedures for Internal Audit – Basic Organisation of Internal Audit, Publication of Brazilian Institute of Internal Auditors. Audibra-1991.
 
Carvalho LN, Pinho RCS (2004). Audit: Independence. Methodological Strategies and Customer Satisfaction – an exploratory study on the Northeast. J. Account. Financ. (Revista Contabilidade e Finanças). 34:23-33.
 
Collis J, Hussey R (2006). Research in Administration. 2. ed. Porto Alegre: Bookman.
 
CFC (2005). Brazilian Federal Council of Accountants - CFC Resolution nº 780/95 – Approves NBC T 12 The Internal Audit.
 
CFC (2011). Brazilian Federal Council of Accountants – CFC Resolution nº 1329/11 – Changes the numbering NBC T 12 for NBC TI 01 and NBC P 3 to NBC PI 01.
 
Goodwin J, Yeo TY (2001). Two factors affecting internal audit independence and objectivity: Evidence from Singapore, Int. J. Audit. 5(2):107-125.
Crossref
 
IBGC (2010). The Brazilian Institute of Corporate Govenance. Code of Best Practice for Corporate Governance. 4. ed. São Paulo: IBGC.
 
Harrington C (2004). Internal Audit's New Role, J. Account. 198(3):65-70.
 
Johl SK, Johl SK, Subramaniam N, Cooper B (2013). Internal Audit function, board quality and financial reporting quality: evidence from Malaysia. Manag. Audit. J. 28(9):780-814.
Crossref
 
Lin S, Pizzini M, Vargus M, Bardhan IR (2011). The role of internal audit function in the disclosure of material weakness, Account. Rev. 86(1):287-323.
Crossref
 
Marconi MA, Lakatos EM (2011). Research Techniques. 7th. ed. São Paulo: Atlas.
 
Mendes JB (1996). The Importance of Internal Audit. J. Organisations Accounting and Vista. (Revista Contabilidade Organizações Vista) 7(1):9-14.
 
Messier WF, Reynolds JK, Simon CA, Wood DA (2011). The effect of using the internal audit function as management training ground on the external auditor's reliance decision, Account. Rev. 86(6):2131-2154.
Crossref
 
Moyes GD, Young R, Din, HFM (2013). Malaysian internal and external auditor perceptions of the effectiveness of red flags for detecting fraud. Int. J. Audit. Technol. 1(1):91-106.
Crossref
 
Nagy AL, Cenker WJ (2002). An assessment of the newly defined internal audit functions, Managerial Audit. J. 17(3):130-137.
Crossref
 
Paape L, Scheffe J, Snoep P (2003). The relationship between the internal audit functions and corporate governance in the EU – a survey, Int. J. Audit. 7(3):247-262.
Crossref
 
Santos MIC (2007). Internal Audit as a builder of Efficiency and Effectiveness of Organisational Results. II Congress of Research Innovation Network Northeast Technology Education. João Pessoa. 
 
Vasconcelo YL, Pereira AC (2004). The Importance of Internal Audit Decision Making in Enterprises. Brazilian J. Accounting. (Revista Brasileira de Contabilidade) Bulletin 149:65-77
 
Zaman M, Sarens G (2013). Informal interactions between audit committees and internal audit functions: Exploratory evidence and directions for future research. Manag. Audit. J. 28(6):495-515.
Crossref