Archambeault, D., DeZoort, F. T., & Holt, T. (2008). The Need for an Internal Auditor Report to

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Archambeault, D., DeZoort, F. T., & Holt, T. (2008). The Need for an Internal Auditor Report to External Stakeholders to Improve Governance Transparency.

Accounting Horizons 22(4): 375-388.

i. What is the issue being addressed in the paper?

ii. Why is this issue important to practicing auditors?

iii. What are the findings of the paper?

iv. What are the implications of these findings for audit quality (or audit practice) on the audit profession?

v. Describe the research methodology used as a basis for the conclusions.

vi. Describe any limitations of the research that the student (and practice) should be aware of.

Stakeholders
A person, group or organization that has interest or concern in an organization. Stakeholders can affect or be affected by the organization's actions, objectives and policies. Some examples of key stakeholders are creditors, directors, employees,...
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Auditing A Business Risk Approach

ISBN: 978-0538476232

8th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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