An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector

This paper uses questionnaires from and interviews to examine the level of co-operation and co-ordination between directors of internal audit departments, and partners and managers in external audit firms in Saudi Arabian companies. The results revealed that external auditors expressed concern about...

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Veröffentlicht in:	Managerial auditing journal 2004-09, Vol.19 (7), p.929-944
Hauptverfasser:	Al-Twaijry, Abdulrahman A.M, Brierley, John A, Gwilliam, David R
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit departments Auditing standards Influence Internal auditing Internal auditors Objectivity Questionnaires Research methodology SAS 65 Statements on auditing standards Studies
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