ERIC Number: EJ459806
Record Type: CIJE
Publication Date: 1993
Reference Count: 0
Independence of Internal Auditors.
Montondon, Lucille; Meixner, Wilda F.
Business Officer, v26 n9 p42-45 Mar 1993
A survey of 288 college and university auditors investigated patterns in their appointment, reporting, and supervisory practices as indicators of independence and objectivity. Results indicate a weakness in the positioning of internal auditing within institutions, possibly compromising auditor independence. Because the auditing function is relatively new, changes are seen as feasible. (MSE)
Descriptors: College Administration, Financial Audits, Higher Education, Job Analysis, National Surveys, Occupational Information, Professional Autonomy, School Accounting, Work Experience
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Audience: Administrators; Practitioners
Authoring Institution: N/A