...Megan Seymore; Jesse C. Robertson ABSTRACT Knowledge sharing to internal auditors by managers helps internal auditors learn about critical information and improve operational effectiveness, internal controls, and the internal audit function. We examine the interactive effects of procedural...

... and Section 404 assistance provided to the external auditor by the internal auditor. Additionally, we find a negative association between the use of CSA and some costs of the internal audit's own evaluation of operational and financial controls for managerial purposes. In sum, our study suggests that CSA can...

... to fund this project. Editor's note: Accepted by Shane S. Dikolli. March 2015 April 2016 2016 internal audit internal control weaknesses social identity organizational silence Although this may be the case, several prior studies have found that the IA has not been...