"The influence of CSA-facilitated meeting formats on the independence of internal auditor"
Project/Area Number |
17530345
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
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Research Institution | Nihon University |
Principal Investigator |
HORIE Masayuki Nihon University, College of Commerce, Professor, 商学部, 教授 (70173630)
|
Project Period (FY) |
2005 – 2006
|
Project Status |
Completed (Fiscal Year 2006)
|
Budget Amount *help |
¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2006: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2005: ¥700,000 (Direct Cost: ¥700,000)
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Keywords | CSA-facilitated meeting formats / auditor's independence / communication ability / facilitation skills / participative CSA approach / risk management audit / business risk / internal audit / 内部監査人の精神的独立性 / 内部監査人の外観的独立性 / 内部監査人に要求される技能 / ファシリテーション能力 / リスクの認識 / リスクへの対応 / 内部統制自己評価 / 内部監査人の独立性 / 日本版SOX404条対応 / 財務報告に係る内部統制 / ソフトコントロールの評価 / ビジネスリスクの評価 / ブレーンストーミング |
Research Abstract |
CSA-facilitated meeting formats can be viewed as an effective tool for risk management audit. CSA allows internal auditor to identify business risk in the very broad sense, to monitor closely the manner in which exposure to risk fluctuates, and to provide instant feedback on risk exposure to the relevant departments. However, the issue about internal auditor's independence arises as to internal auditor should become CSA facilitators. The more that CSA principles are embraced, the greater the potential erosion of auditor's independence. In fact, internal auditor must possess additional skills for participative CSA approach, which includes the communication ability throughout the session. They must have good facilitation skills. Facilitation skills on CSA involvement which includes the ability to solve the unstructured problems, to model the decision-making, to forecast the transformation, to negotiate the agreement, and to discuss the discretion, are good effect for internal auditor's independence through our researches. Once participative CSA approach is implemented, it becomes a highly effective way of conducting new style "audits". A CSA session is the audit. If internal auditors are process owners of workshop, CSA is a technique that adds value to the "risk management audit", then the CSA approach will not spoil the auditor's independence.
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Report
(3 results)
Research Products
(18 results)