TY - JOUR AB - 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. VL - 9 IS - 6 SN - 0268-6902 DO - 10.1108/02686909410061242 UR - https://doi.org/10.1108/02686909410061242 AU - Azad Ali N. PY - 1994 Y1 - 1994/01/01 TI - Time Budget Pressure and Filtering of Time Practices in Internal Auditing: A Survey T2 - Managerial Auditing Journal PB - MCB UP Ltd SP - 17 EP - 25 Y2 - 2024/03/29 ER -