Factors that enhance the quality of the relationships between internal auditors and auditees: Evidence from Italian companies

This study examines the relationships between internal auditors and auditees in an attempt to identify the factors that influence the abilities of internal auditors (IAs) to build high‐quality relationships with auditees. The analysis is based on the responses of 78 Italian Chief Audit Executives wh...

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Bibliographic Details
Published in:International journal of auditing 2018-03, Vol.22 (1), p.1-12
Main Authors: D'Onza, Giuseppe, Sarens, Gerrit
Format: Article
Language:English
Subjects:
Audit engagements
auditees
Audits
Collaboration
Diversification
internal audit function
Internal auditing
Internal auditors
Management development programmes
quality
relationship building
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Summary:This study examines the relationships between internal auditors and auditees in an attempt to identify the factors that influence the abilities of internal auditors (IAs) to build high‐quality relationships with auditees. The analysis is based on the responses of 78 Italian Chief Audit Executives who took part in a survey in 2014. The results indicate two factors that are positively and significantly associated with high‐quality IA–auditee relationships: (1) the integration of senior management's inputs in the setting up of audit plans; and (2) the use of the internal auditing function (IAF) as a management training ground. The results also show a positive but marginally significant relationship between the regular revision of audit methodologies and high‐quality IA–auditee relationships. Surprisingly, the results indicate a negative and significant association between the diversification of an IAF's activities and an IAF's ability to create positive collaboration with auditees.
ISSN:1090-6738
1099-1123
DOI:10.1111/ijau.12100