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1994 Fiscal Year Final Research Report Summary

THE EMPIRICAL RESEARCH OF INTERNAL AUDITING SYSTEM.

Research Project

Project/Area Number 05630090
Research Category

Grant-in-Aid for General Scientific Research (C)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionKONAN UNIVERSITY

Principal Investigator

KATO Yasuhiko  KONAN UNIVERSITY,BUSINESS ADMINISTRATION,PROFESSOR, 経営学部, 教授 (00068115)

Co-Investigator(Kenkyū-buntansha) TUDA Hideo  KINKI UNIVERSITY,COMMERCE-ECONOMY,PROFESSOR, 商経学部, 教授 (30155387)
Project Period (FY) 1993 – 1994
KeywordsInternal auditing / Management / Electronic data processing / Management information systems / Operational audit / Financial audit / Board of directors / Auditing committee
Research Abstract

To determine what was being done in the field of internal auditing and how it was being accomplished was the purpose of this surveys about "The Empirical Research of Internal Auditing System in Japan, USA and Germany." TODAY' BUSINESS WORLD is characterized by a period of innovation and change unsurpassed in its history. The same holds true of the internal auditing profession.
In the past decade, many internal auditors have been called upon more and more to increase their service to management and widen the scope of their activities. This report which follows confirms that internal auditing is a dynamic, ever-changing function and that progressive internal auditors are keeping pace with times.
This report should assist in stimulating the development of internal auditing, particularly in those companies where the full potential has not yet been achieved.
A brief summary of some conclusions : (1) Scope of internal auditing ; The use of electronic data processing and management informaiton s … More ystems has increased since 1975. The percentage of time devoted to operational audits versus financial audits continues to increase. The offering of audit services has continued to be broad in scope. More progress appears to have been made in removing line responsibility from the internal audit department. (2) Organization of internal auditing ; Board of directors for various organizations having an auditing committee have increased substantially. On the average, internal auditing department have been in existence for sixteen years. Data processing and public accounting experience are fields supplying more and more internal auditors. The use of formal training programs for members of the internal audit staff has substantially increased. The director of internal auditing and the corporate manager of internal auditing were the highest-ranking executives within most internal auditing departments. (3) Methods and reporting of internal auditing ; The modern approach to auditing includes the simultaneous use of both custom-built and standardized audit programs. The source of most audit programs is developed within the department. Results are reported to most people concerned. The audited organization has the primary responsibility for reporting to the audit department after the release of an audit report. (4) Behavioral patterns of internal auditing ; The majority of audit managers do not provide specific training for their staff with regard to human relationships concerning on-the-job or after-hours situations. Most audit managers ask for suggestions from top-level executives. Less

  • Research Products

    (16 results)

All Other

All Publications (16 results)

  • [Publications] 加藤恭彦: "内部監査部門の役割と対境関係" 甲南経営研究. 23. 49-109 (1993)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 加藤恭彦: "日独米内部監査制度の比較研究" 甲南経営研究. 28. 245-269 (1988)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 加藤恭彦: "わが国内部監査部門の経営組織上の地位" 甲南経営研究. 30. 1-28 (1990)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 津田秀雄: "企業経営の国際化と内部監査" 月刊監査研究. 16. 2-6 (1990)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 津田秀雄: "内部監査と外部監査の提携" 「会計情報の監査」(可児島俊雄先生還記念論文集)同文館,可児島俊雄他18名. 169-184 (1990)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 津田秀雄: "ドイツと日本の内部監査" 月刊監査研究. 16. 6-15 (1990)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 加藤恭彦: "現代トイツ監査制度論" 千倉書房, 517 (1993)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 津田秀雄: "ドイツ内部監査論" 千倉書房, 242 (1990)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Yasuhiko, Kato: "The roles and out-side relationships of internal auditing department" KONAN BUSINESS REVIEW. VOL.23. 49-109 (1983)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Yasuhiko, Kato: "The comparative research of internal auditing systems in Japan, USA and Germany" KONAN BUSINESS REVIEW. VOL.28. 245-269 (1988)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Yasuhiko, Kato: "The management-organizatinal position of internal auditing department in Japan" KONAN BUSINESS REVIEW. VOL.30. 1-28 (1990)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Hideo, Tuda: "The internationalization of management and internal auditing" Journal of The Institute of Internal Auditor- Japan. VOL.16. 2-6 (1990)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Hideo, Tuda: "The cooperation with internal audit and external audit" IN : The audit of accounting information. DOHBUNKAN. 169-184 (1990)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Hideo, Tuda: "The internal auditing of Germany and Japan." Jornal of The Institute of Internal Auditor-Japan. VOL.16. 6-15 (1990)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Yasuhiko, Kato: The theory of auditing systems in Germany. CHIKURA-SHOBOH, 517 (1993)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Hideo Tuda: The internal auditing theory in Germany. CHIKURA-SHOBOH, 242 (1990)

    • Description
      「研究成果報告書概要(欧文)」より

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Published: 1997-03-04  

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