TY  - JOUR
AB  - This paper analyses the internal auditor's role from a perspective which emphasises the pluralist nature of organisational life. The internal auditor operates in organisational contexts where norms and values are at best only partially shared, and where the auditor's formal concern for improved efficiency and control of resource use may be viewed with varying degrees of favour. The pluralist nature of organisational life reflects itself in day‐to‐day strains, tensions and conflicts between internal auditors and auditees, which cannot be eliminated through traditional “Human Relations” approaches to organisational problems. There are inherent conflicts between audit and other organisational roles, and also insofar as its modern conception is concerned, within the internal auditor's role itself.
VL  - 5
IS  - 2
SN  - 0307-4358
DO  - 10.1108/eb013444
UR  - https://doi.org/10.1108/eb013444
AU  - Morgan Gareth
PY  - 1980
Y1  - 1980/01/01
TI  - Internal Audit Role Conflict: A Pluralist View
T2  - Managerial Finance
PB  - MCB UP Ltd
SP  - 160
EP  - 170
Y2  - 2024/04/19
ER  -