Internal audit and the use of data analytics
(2020) , 35 pages
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- Authors
- Abstract
- This research investigates the effects of the use of data analytics and internal audit activities on perceived internal audit quality. We conducted a 2x2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors were manipulated. Results indicate that managers perceive the IAF as more competent when it uses data analytics, and that managers perceive that the quality of their relationship with internal auditors is higher when internal auditors perform consulting activities. They also perceive that internal auditors’ recommendations are more relevant when they perform consulting activities. Notably, results show that the performance of consulting activities does not affect the perceived objectivity of the internal audit function. In addition, findings show an interaction effect where the use of data analytics with the performance of consulting activities strengthens the perceived quality of the relationship between internal auditors and management.
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Citations
Betti, N., DeSimone, S., Gray, J., & Poncin, I. (2020). Internal audit and the use of data analytics (Louvain Research Institute in Management and Organizations Working Paper Series 2020/08). https://hdl.handle.net/2078.5/118394