Internal audit and audit committee : how do they coexist in government entities?

Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/109861

Title:	Internal audit and audit committee : how do they coexist in government entities?
Authors:	Ellul, Lauren Farrugia, Alexia
Keywords:	Ability Audit committees Corporate governance -- Case studies Chief executive officers -- Case studies Communication -- Case studies Auditing -- Case studies Auditing, Internal -- Case studies Risk management -- Case studies
Issue Date:	2023
Publisher:	IUP Publications
Citation:	Ellul, L., & Farrugia, A. (2023). Internal Audit and Audit Committee: How Do they Coexist in Government Entities?. IUP Journal of Accounting Research & Audit Practices, 22(1), 5-41
Abstract:	The paper examines the contribution that a good relationship between the Internal Audit Function (IAF) and the Audit Committee (AC) makes in delivering a robust Corporate Governance (CG) structure within the public sector. The study delves into the level of interaction between Internal Audit (IA) and the AC and assesses the main factors affecting their relationship. Interviews were conducted with internal auditors and AC members from selected Maltese public sector entities. The findings indicate that the entities studied have a satisfactory level of IAF/AC interaction, with communication being the most prominent factor affecting the relationship.
URI:	https://www.um.edu.mt/library/oar/handle/123456789/109861
Appears in Collections:	Scholarly Works - FacEMAAcc

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