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- W2590753303 abstract "This study examines the relationship between internal and external auditors, withparticular emphasis on the co-operation between internal and external auditors,and the reliance of external auditors on the internal audit work, in localauthorities. Previous studies indicate that some work has been undertaken todetermine the factors that affecting external auditors' reliance on internalauditors' work. However, studies on the relationship between internal andexternal auditors, in terms of their co-operation,. and the impact of such arelationship on the external audit fees are still limited. In addition, all of theprevious studies were conducted in the private sector context and so far nothingis known about the relationship between internal and external auditors in thepublic sector. Thus, the aim of this study is to fill this g~p by examining therelationship between two corporate governance mechanisms, namely, internalaudit and external audit, and the factors that affect external auditors' reliance oninternal auditors' work in two different countries, England and Malaysia.A mixed method approach, using both quantitative and qualitative methods, hasbeen adopted in this study. Two different surveys of internal and externalauditors concerned with their perceptions of the relationship between internal andexternal auditors were carried out in England and Malaysia. A total of 387questionnaires were mailed to the Heads of Internal Audit in each of the Englishlocal authorities. Another 142 questionnaires were mailed to all the appointedauditors of the local authorities. Similarly, two different questionnaires were usedfor the Malaysian data collection. A total of 28 questionnaires were mailed to theHead of the Internal Audit Department and another 11 questionnaires were sentto the Directors of National Audit Department (external auditors) of localauthorities.The survey findings indicate that the internal and external auditors in Malaysiaperceived that they have a moderate level of co-operation between them, whilethe internal and external auditors in England perceived their level of co-operationas high. The external auditors in England were able to place reliance on theinternal audit work. However, in Malaysia there was no reliance on internal. auditors' work by the external auditors, because the internal auditors did notperform work relevant to financial statement audits. The size of the internal auditdepartment, the internal auditors' knowledge of the local authority, and topmanagement support of the internal auditors' work were the significant factorsperceived by the internal and external auditors of local authorities in England asaffecting the level of external auditors' reliance on internal auditors' work.This study contributes to the extant literature by providing evidence usingprimary data from English and Malaysian local authorities. From a practicalperspective this study could provide feedback to the relevant governmentdepartments and audit bodies on the need for policies that support and enhancethe relationship between internal and external auditors." @default.
- W2590753303 created "2017-03-03" @default.
- W2590753303 creator A5068423015 @default.
- W2590753303 date "2011-01-01" @default.
- W2590753303 modified "2023-09-27" @default.
- W2590753303 title "The relationship between internal and external auditors of local authorities in England and Malaysia" @default.
- W2590753303 hasPublicationYear "2011" @default.
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