The role of internal audit has changed during the past few years. Today, internal auditors are central players in organizations’ corporate governance structure. However, previous studies show that there is a gap between internal auditors’ own perception of their role compared to their stakeholders’. The wide scope of internal auditors’ role risks placing internal auditors in a situation of conflict, where consulting services threaten their provision of assurance services. In order to provide clarification to the role, this thesis studies how internal auditors become comfortable in their role, as both assurance and consulting providers and what concerns internal auditors face in their work. In order to fulfill the aim following research question is asked: How do internal auditors become comfortable in their role within risk management? Ten internal auditors were interviewed in order to make a contribution in the field of internal audit. The findings suggest that both assurance and consulting services are needed in order for internal auditors to feel they add value to the organization and hence, become comfortable in their role. Internal auditors’ comfort is many times dependent on fulfilling their stakeholders’ needs, however, staying in the scope of their role was shown to be more important.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-298123 |
| Date | January 2016 |
| Creators | Andersson, Jessica, Vilo, Tuulikki |
| Publisher | Uppsala universitet, Företagsekonomiska institutionen, Uppsala universitet, Företagsekonomiska institutionen |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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