2026-09-22T03:56:55Z https://www.ideals.illinois.edu/oai-pmh

oai:www.ideals.illinois.edu:2142/19654 2023-07-10 col_2142_5131 col_2142_8800 com_2142_5130 com_2142_5132

Thurston, Paul W. Traver, Richard Ormonde 2011-05-07T12:14:17Z 2011-05-07T12:14:17Z 10000-01-01 1991 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. Made available in DSpace on 2011-05-07T12:14:17Z (GMT). No. of bitstreams: 2 license.txt: 4922 bytes, checksum: 910b249b4beec47e7ab768910c8f966f (MD5) 9211016.pdf: 5177142 bytes, checksum: 3cff8329010e251ce14bf8c7d09e6791 (MD5) Previous issue date: 1991 Item marked as restricted to the 'UIUC Users [automated]' Group (id=2) by Howard Ding (hding2@illinois.edu) on 2011-05-07T14:38:31Z Item is restricted indefinitely. Restriction data tranferred 2014-07-01T11:16:04-05:00 Original Data Group with Access UIUC Users [automated] Release Date: none Reason: ETDs are only available to UIUC Users without author permission ETDs are only available to UIUC Users without author permission U of I Only AAI9211016 (UMI)AAI9211016 http://hdl.handle.net/2142/19654 eng Copyright 1991 Traver, Richard Ormonde Education, Administration A comparison of perceived importance of factors that have an impact on audit effectiveness in higher education institutions text Ph.D. Dissertation Education Education University of Illinois at Urbana-Champaign