Hoos, Florian; Kochetova-Kozloski, Natalia; D'Arcy, Anne - HEC Paris (École des Hautes Études Commerciales) - 2013
The position of an internal audit function as a “servant of two masters” (i.e. management and the audit committee) may lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a critical role in balancing the potentially competing...