The intent of this research is to inform companies that the internal audit function has greater utility than just corporate governance. The internal audit function represents a resource to the business that can be used in a number of ways to help it survive, compete and establish new growth opportunities in the marketplace for the firm. The proposed project will demonstrate through an interpretive process study using case study research how the internal audit function can be a strategic business partner by highlighting its contribution ability in a dynamic, ever-changing, regulatory laden environment. This paper uses Punctuated Equilibrium Theory to explain the organizational transformation of the internal audit function from a professional bureaucracy to an adhocracy as an unintended consequence of corporate governance legislation over time. The study contributes to the literature by explaining the evolutionary change in the internal audit function from scorekeeper-and-watchdog to business-partner-and-change agent. This study analyzes how senior management benefits from utilizing the internal auditors’ experience as an organizational tool to address threats and opportunities.
| Identifer | oai:union.ndltd.org:GEORGIA/oai:scholarworks.gsu.edu:bus_admin_diss-1025 |
| Date | 11 May 2013 |
| Creators | Jones, Kevin K |
| Publisher | ScholarWorks @ Georgia State University |
| Source Sets | Georgia State University |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | Business Administration Dissertations |
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