Internal Auditing and Enterprise Risk Management (ERM): A Research Approach on the Evolution, Roles of Internal Auditors, Implementation, Challenges and the Impact of the ERM on Organisational Performance


Mohd Ariff Bin Kasim
Department of Accounting, College of Business Administration, Ajman University of Science and Technology, Ajman, United Arab Emirates

Series: Business, Technology and Finance
BISAC: BUS042000

Despite the fact that there are internal auditing books in the market, these existing books are mainly written from the perspective of internal audit practitioners. Unlike books in accounting theory, the books on internal auditing lack empirical attributes. This book aims to bridge this gap in the market by incorporating research perspectives concerning internal auditing as well as new expanding roles in Enterprise Risk Management (ERM). The enhancement of accounting curricular and availability of internal auditing programs in most universities certainly demand more than practitioners’ based internal auditing books.

This book offers valuable insights based on research perspectives concerning internal auditing and its roles and implications towards the implementation of the ERM. It is specially designed to accommodate the needs of researchers, specifically academic research in internal auditing and ERM. It is packed with key research literature, research questions, directions and theoretical justifications that could facilitate researchers by incorporating existing relevant studies and theories. Moreover, the book could simplify and point researchers in specific directions by integrating detailed literature references, research questions and measurements procedures. Students at both postgraduate and undergraduate levels may find this book extremely useful in assisting them with their research endeavors.

The initial part of the book explores the history and evolution of internal auditing as a profession followed by comprehensive theoretical justifications on its relationships with the board. The book offers a list of possible research questions at the end of each chapter that could significantly enhance its value to researchers. Moreover, it has critically analyzed various measurement instruments to assess internal audit effectiveness, internal auditors’ roles in the ERM and the degree of ERM implementation. The second part of the book focuses more on issues concerning the application of ERM. Indeed, theoretical justifications that could facilitate the development of new hypotheses on various internal auditing and ERM variables using multiple-theoretical approach serves as one of the main contributions of this book. These unique features are hoped to enhance empirical studies in this new area of research.

List of Key Features:

•Among the first of research-based internal auditing book.

•Incorporates the latest research findings and measurements scales.

•Includes list of research questions at the end of each chapter to facilitate readers in determining their research directions.

•Encompasses details referencing each piece of literature highlighted in the book, enabling readers to directly search the concerned articles.

•Integrates detailed explanations and critically analyzed theoretical justifications which simplify and tremendously facilitate researchers (PhD, Graduate and Undergraduate levels) formulating their hypotheses. Researchers at PhD level may just enhance or perhaps modify the highlighted theoretical justification without having to spend their precious time “re-inventing the wheels.”
(Imprint: Nova)

Table of Contents

Table of Contents


List of Tables

List of Figures

List of Abbreviations

Chapter 1
The Significance of Internal Auditors and Controls

Chapter 2
The Foundation and Evolution of Internal Auditing

Chapter 3
Enterprise Risk Management

Chapter 4
Internal Auditors’ Involvement in Risk Management

Chapter 5
Theoretical Justification for the Significance of Internal Auditing

Chapter 6
Theoretical Support for Internal Auditors’ Involvement in ERM and the Links to Financial Performance

Chapter 7
Measures of Internal Auditors’ Effectiveness

Chapter 8
Measures of ERM Implementation

Chapter 9
A Review of the Validity and Reliability of the New Internal Auditing and ERM Instruments

Chapter 10
Internal Auditors and ERM: The Way Forward



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