A comparison of perceived importance of factors that have an impact on audit effectiveness in higher education institutions
Traver, Richard Ormonde
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Permalink
https://hdl.handle.net/2142/19654
Description
Title
A comparison of perceived importance of factors that have an impact on audit effectiveness in higher education institutions
Author(s)
Traver, Richard Ormonde
Issue Date
1991
Doctoral Committee Chair(s)
Thurston, Paul W.
Department of Study
Education
Discipline
Education
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Education, Administration
Language
eng
Abstract
The evaluation of perception of importance of factors which have an impact on audit effectiveness is relevant to the entire internal auditing profession, because communication of its Professional Standards to those higher in the organization is necessary for the audit function to be carried out effectively. A study was designed to determine if perceptions of relative importance of various audit related factors differ between higher education institution Audit Directors and their immediate supervisors. In addition, data was analyzed to identify differences in perceptions of Audit Directors and differences of perceptions of their immediate supervisors in categories grouped by the Carnegie Foundation higher education institutional classifications.
A survey instrument of twenty four questions was created utilizing six factors: Professionalism, Objectivity, Scope, Independence, Performance, and Audit management. Survey questionnaires were sent to higher education Audit Directors who were members of Association of College and university Auditors (ACUA) (n = 326). After receiving responses (n = 235), the same questionnaire was sent to each respondent's immediate supervisor. One hundred and eighty four supervisors responded.
Results indicated significant differences in perceptions of importance between Audit Directors and their immediate supervisors for factors relating to performance, objectivity, scope, audit management, and independence. Comparison of responses for Audit Directors grouped by Carnegie Foundation institutional classification identified no significant differences. Comparison of perception of importance among immediate supervisors grouped by institutional classification also identified no significant difference of perceptions.
This study concluded that professional auditing standards appear to be adequately communicated within the profession. Further work is indicated to unify the view of perceived importance between Audit Directors and their immediate supervisors.
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