We are excited to deliver the Spring 2025 issue of Current Issues in Auditing. As part of this issue, we have articles focusing on Internal Audit. The Internal Audit department often plays a crucial role in ensuring that an organization operates efficiently, ethically, and in compliance with laws and regulations. This group is often tasked with risk management by identifying potential risks and providing recommendations to mitigate them before they become major issues. Internal Audit also evaluates and strengthens internal controls to prevent fraud, errors, and inefficiencies within the organization. This can also include ensuring that the company follows industry regulations, legal requirements, and internal policies, reducing the risk of legal and financial penalties. A key focus of Internal Audit is helping the organization evolve by identifying areas for process improvement and innovation. Overall, Internal Audit acts as an independent function that provides unbiased evaluations of the organization’s processes, helping management make informed decisions. The following articles focus on this important part of organizations:
“Informal Communication: A Path to Success for Internal Auditors” by Bhandari, Jaggi, and Yan (2025). This article draws upon interviews, surveys, and audit committee charters to understand the informal communication between internal auditors and the audit committee and how strong relationships can be built.
“Beyond Reliance: Internal Auditors’ Perceptions of their Relationships with External Auditors” by Hermanson, Parlier, and Popova (2025). Using a survey of internal audit professionals, this article examines the interactions between internal and external auditors with a focus on perceptions of collaboration, interaction, contribution, and confidence in respective parties’ work.
“Alternative Work Arrangements and Organizational Actions: Internal Auditor Behavioral Responses and Organizational Outcomes” by Barr-Pulliam and Flint (2025). With a focus on interviews, this article seeks to understand alternative work arrangements on internal auditors’ work behaviors.
In addition to these articles, the issue also provides commentary on recent PCAOB regulatory actions from the Auditing Standards Committee of the Auditing Section of the American Accounting Association as well as practitioner summaries of recently published academic articles.
As always, we are grateful to the authors who have given us the privilege of considering their work. We are also grateful to members of the Editorial Board and ad hoc reviewers who have performed diligent and timely reviews to help authors and aid the editorial decision-making process. We are indebted to the practitioners who support the accounting academy by participating in our studies and reading the results of our efforts.
We hope you enjoy the most recent issue of Current Issues in Auditing.
—Nicole S. Wright
Current Issues in Auditing
