External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors. Reliance on internal auditors results in cost savings to the client. The objective of this study is to determine...

Purpose – Aims to consider whether non‐executive directors add value. Design/methodology/approach – A discussion based on current and recent trends in thinking about the role of non‐executive directors. Findings – Considering the effect of the non‐executive director is not quite the...

Purpose – The purpose of this paper is to explore the development of the practice and understanding of audit assurance. Design/methodology/approach – A broad approach is taken, embracing the audit of financial statements, internal auditing and other forms of assurance. The paper endeavours...

Purpose – The purpose of this paper is to investigate whether there is a significant deficit in the assurance needs of boards and, if so, what might be done to fill this gap and whether internal auditors have a role to play in this. Design/methodology/approach – Contemporary examples of...