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Time Budget Pressure and Filtering of Time Practices in Internal Auditing: A Survey

Ali N. Azad (Associate Professor of Accounting at the College of Business Administration, Loyola Marymount University, Los Angeles, California, USA.)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 September 1994

1766

Abstract

Unlike external auditing, to date, no study has been done to determine the internal auditors′ dysfunctional behaviour under time budget pressure. Consequently, determines the attitude of internal auditors towards time budgets, and the likely or perceived existence of time filtering practices in internal auditing. Presents survey results which indicate that a majority of respondents perceived time budgets as an interference with the proper conduct of the audit and conceded to a natural conflict between the essence of time budgets and the gathering of sufficient and competent evidence. The survey results further indicated the filtering of time to be a relatively widespread phenomenon in all areas of internal auditing.

Keywords

Citation

Azad, A.N. (1994), "Time Budget Pressure and Filtering of Time Practices in Internal Auditing: A Survey", Managerial Auditing Journal, Vol. 9 No. 6, pp. 17-25. https://doi.org/10.1108/02686909410061242

Publisher

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MCB UP Ltd

Copyright © 1994, MCB UP Limited

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