Describes a recent study of internal audit in Australia which was drawn from surveys of the chief executives and internal audit managers of a wide range of organizations in the private and public sectors. The response from chief executives was a very positive one and there was strong support for...

Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...

Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...