High Quality Audit Committee-Internal Auditor Relationship – How to Establish One?
Corporate governance codes and internal auditing standards released around the globe emphasized the importance of high quality audit committee-internal auditor relationship. Accumulating academic research output (eg. Cohen, krishnamoorthy and Wright, 2007; Van-Peursem, 2005) further reinforce the benefits of such relationship towards the firm's, particularly in ensuring firm's financial reporting quality, utilizing materials grounded in auditing and organizational psychological literature, this paper attempts to (i) conceptually define the quality of audit committee-internal auditor relationships and (ii) suggests practical approaches in ensuring high quality relationship could be established in public listed companies.
Copyright (c) 2019 Mohammad Noor Hisham Bin Osman, Hairul Suhaimi Nahar, Zaharuddin Zainal Abidin
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