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March 18, 2026The Accounting Review

Internal Control and the Internal Auditor.

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Authors

WGWilliam H. Garbade

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Implication

The article explores how internal auditors enhance internal control systems in organizations, suggesting key management roles.

Key Points

  • The aim is to discuss the significance and evolving role of internal auditors within internal control frameworks.
  • Analyzes historical context of internal auditing practices
  • Identifies characteristics that distinguish internal auditors from public accountants
  • Examines the impact of internal auditing on managerial control
  • Internal auditors play a crucial role in enhancing internal controls within organizations.
  • The relationship between internal auditors and their employers is characterized by bias towards the company.
  • Fundamental management improvements are linked to the evolution of internal auditing practices.

Cite This Study

William H. Garbade (1944) studied this question.

synapsesocial.com/papers/69ba44154e9516ffd37a601ehttps://doi.org/10.2308/tar-7127845
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1SIGNIFICANT CONTRIBUTIONS OF MODERN INTERNAL AUDITING TO MANAGEMENT.1946
  2. 2Administrative-legal and organization-management conditions of audit in the public finance sector units2024
  3. 3Corporate financial control and assessment of internal control agents' activities2025
  4. 4BROAD VS. NARROW CONCEPTS OF INTERNAL AUDITING AND INTERNAL CONTROL.1955
  5. 5Internal Control--Its True Nature.1965