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This article examines the differences between broad and narrow concepts of internal auditing and internal control in relation to corporate governance.

March 18, 2026The Accounting Review

Broad vs. Narrow Concepts of Internal Auditing and Internal Control.

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Authors

RHRobert D. HaunUniversity of Kentucky

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Implication

This article explores differing concepts of internal auditing and control in corporate settings, suggesting implications for business operations.

Key Points

This article examines the differences between broad and narrow concepts of internal auditing and internal control in relation to corporate governance.
Analysis of historical context regarding internal auditing and control.
Discussion of definitions in auditing texts and their implications.
Examination of the relationship between management and operational units in businesses.
Identified two distinct concepts of internal control relevant to auditing.
Highlighted the impact of business expansion on the separation between management and operations.
Discussed how these concepts affect corporate governance and investor relations.

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Robert D. Haun (1955) studied this question.

synapsesocial.com/papers/69ba432b4e9516ffd37a426a https://doi.org/10.2308/tar-7059449

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Implication

This article explores differing concepts of internal auditing and control in corporate settings, suggesting implications for business operations.

Broad vs. Narrow Concepts of Internal Auditing and Internal Control.

Discussion

Member takes

Implication

Key Points

Cite This Study

Broad vs. Narrow Concepts of Internal Auditing and Internal Control.

Discussion

Member takes

Implication

Key Points

Cite This Study

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