Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager
Volume: 24, Issue: 7-8, Pages: 550 - 571
Published: Nov 1, 2013
Abstract
The purpose of this paper is to understand the governance roles of internal auditors in public sector organizations. An analysis of 42 in-depth semi-structured interviews conducted with experienced internal auditors working in public administration in Quebec indicates that internal auditors perform two key roles: a protector role, further subdivided into two roles, protective shield and keeper of secrets, and a helper role, also subdivided into...
Paper Details
Title
Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager
Published Date
Nov 1, 2013
Volume
24
Issue
7-8
Pages
550 - 571
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