Perceived internal audit independence-a Mintek perspective.
Mathose, Mpho Dennis Terence
Mathose, Mpho Dennis Terence
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Abstract
As an integral part of organisations’ corporate governance structures and internal audit independence, the internal audit has been identified by many authors as a
critical element underpinning the value that an internal audit delivers to organisations. This dissertation investigated whether an internal audit department that complies with the independence standards prescribed by the Institute of Internal Auditors is perceived as independent by all employees of the organisation. This was achieved by analysing responses received from Mintek employees to a survey distributed to them and containing various questions relating to internal audit independence. The study concluded that, within Mintek, compliance with independence standards
alone does not translate into employees’ perception of internal audit independence.
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2013-08-01
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Keywords
Audit committee, Board, Chief executive officer, Chief financial officer, Governance, Independence, Internal audit, Perception, Professional standards