New Frontiers for Internal Audit Research

42 Pages Posted: 1 Jul 2020

See all articles by Margaret H. Christ

Margaret H. Christ

University of Georgia - Terry College of Business

Marc Eulerich

University of Duisburg-Essen, Mercator School of Management

Ronja Krane

University of Duisburg-Essen

David A. Wood

Brigham Young University - School of Accountancy

Date Written: June 8, 2020

Abstract

Internal audit provides useful and valuable services to organizations and research has established its importance in improving corporate governance. However, the body of internal audit research is still small. Further, there are many new and emerging topics for which little is known and practitioners would like guidance. Based on surveys, interviews, and discussions with practitioners, we identify three broad areas for additional research: information technology, staffing and personnel development, and agile auditing. In each area, we describe the current practices and discuss the relevant accounting literature, noting gaps where additional inquiry is needed. We also provide a list of testable research ideas to help inform academics about practice-relevant research questions that would not only add to the academic literature, but would benefit practitioners who seek guidance. Hopefully, this paper will inspire more academic research that investigates important internal audit questions.

Keywords: Internal Audit, Innovation, Innovative Practices, Research opportunities

JEL Classification: M40, M42, G34, G32, M4, G3

Suggested Citation

Christ, Margaret H. and Eulerich, Marc and Krane, Ronja and Wood, David A., New Frontiers for Internal Audit Research (June 8, 2020). Available at SSRN: https://ssrn.com/abstract=3622148 or http://dx.doi.org/10.2139/ssrn.3622148

Margaret H. Christ

University of Georgia - Terry College of Business ( email )

Athens, GA 30602-6254
United States
706-542-3602 (Phone)

Marc Eulerich

University of Duisburg-Essen, Mercator School of Management ( email )

Lotharstrasse 65
Duisburg, 47057
Germany
00492033792600 (Phone)

HOME PAGE: http://www.msm.uni-due.de/ircg

Ronja Krane

University of Duisburg-Essen ( email )

Lotharstrasse 65
Duisburg, 47057
Germany

David A. Wood (Contact Author)

Brigham Young University - School of Accountancy ( email )

518 TNRB
Brigham Young University
Provo, UT 84602
United States
801-422-8642 (Phone)
801-422-0621 (Fax)

HOME PAGE: http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44

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