Online from: 1986
Subject Area: Accounting and Finance
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|Title:||Factors associated with the adoption of risk-based internal auditing|
|Author(s):||Nuno Castanheira, (Montepio, Lavra, Portugal), Lúcia Lima Rodrigues, (School of Economics and Management, University of Minho, Braga Codex, Portugal), Russell Craig, (Department of Accounting and Information Systems, College of Business and Economics, University of Canterbury, Christchurch, New Zealand)|
|Citation:||Nuno Castanheira, Lúcia Lima Rodrigues, Russell Craig, (2010) "Factors associated with the adoption of risk-based internal auditing", Managerial Auditing Journal, Vol. 25 Iss: 1, pp.79 - 98|
|Keywords:||Internal auditing, Portugal, Risk management|
|Article type:||Research paper|
|DOI:||10.1108/02686901011007315 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
Purpose – The purpose of this paper is to analyse company-specific factors associated with adoption of risk-based auditing. It seeks to explore the role of internal auditing in enterprise risk management (ERM).
Design/methodology/approach – Findings are drawn from a questionnaire survey, sent in 2006, to all 96 chief internal auditors who were members of the Institute of Portuguese Internal Auditors.
Findings – In planning an annual schedule of audits, the adoption of a risk-based approach is statistically significant in international firms (
Practical implications – A better understanding emerges of factors associated with the adoption of risk-based auditing, together with an enhanced appreciation of the role of internal auditing in ERM.
Originality/value – The paper reveals the specific characteristics of companies that are associated with the adoption of risk-based approaches in the internal audit process. It is the first paper published about risk-based internal auditing in Portugal.
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