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Reliance on the internal auditors’ work: experiences of Swedish external auditors
Kristianstad University, Sweden.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University, Sweden.ORCID iD: 0000-0002-8938-2150
Kristianstad University, Sweden.
Kristianstad University, Sweden.
2018 (English)In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, no 3-4, p. 295-325Article in journal (Refereed) Published
Abstract [en]

The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4 audit firms in Sweden and have engagements with internal audit functions. A questionnaire was administered to authorized/approved auditors, members of the Swedish Association of Certified Public Accountants (FAR). Findings indicate that external auditors use the work of internal auditors as they gain efficiency in performing their work. Nevertheless, external auditors may compromise their independence and professionalism through closer involvement with internal auditors, which may lead to uncritical evaluation and use of the reports prepared by internal auditors. At the same time, while relying on the internal auditors’ reports, external auditors appear to be conscious of the consequences for the audit quality they deliver. The study highlights the dilemma faced by external auditors in their cooperative work with internal auditors and the balance/imbalance in their opinions concerning efficiency gains, independence, professionalism and audit quality. © 2018, The Author(s).

Place, publisher, year, edition, pages
Springer, 2018. Vol. 29, no 3-4, p. 295-325
Keywords [en]
Audit quality, Auditing, Cooperation, External audit, Internal audit, Reliance, Sweden
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-83575DOI: 10.1007/s00187-018-00272-7ISI: 000482312600004Scopus ID: 2-s2.0-85060682008OAI: oai:DiVA.org:lnu-83575DiVA, id: diva2:1318400
Available from: 2019-05-27 Created: 2019-05-27 Last updated: 2019-09-24Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
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  • vancouver
  • Other style
More styles
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  • de-DE
  • en-GB
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  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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