An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk*

@inproceedings{Maletta1993AnEO,
  title={An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk*},
  author={Mario J. Maletta},
  year={1993}
}
  • Mario J. Maletta
  • Published 1993
  • Economics
  • . Few studies have examined auditors' decisions to use internal auditors as assistants. In addition, those that have investigated this issue have primarily concentrated on the three internal audit factors: objectivity, competence, and work performed. This study expands the research in this area by investigating the impact of inherent risk on auditors' decisions to use internal auditors as assistants. Specifically, the study examines the effect of inherent risk on (1) the extent to which… CONTINUE READING

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