Some evidence on the impact of internal audit on external audit fees Data provided by the Institute of Internal Auditors are subject to restrictions

• Published in: The Journal of corporate accounting & finance Vol. 30; no. 2; pp. 64 - 81
• Main Author: Hazami‐Ammar, Sourour
• Format: Journal Article
• Language: English
• Published: 01.04.2019

We examine responses of 2,160 internal auditors to a global survey of the internal auditing profession carried out by the Institute of Internal Auditors Research Foundation from 2009 to 2013. We found that when the internal audit function's (IAF's) quality is high, the external audit fees...