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Factors affecting internal auditors’ objectivity: individual-level evidence from the United Arab Emirates

نوفمبر 10, 2017

/ Riham Muqattash

Internal auditors are considered part of an organization's management team. However, because internal auditors are expected to review management's performance, this can create significant tension within an organization, since auditors' independence from management is crucial to an objective assessment of management's actions. This paper explores the individual-level factors affecting internal auditors' objectivity in companies in two sectors, banking and insurance, listed in Abu Dhabi Securitie...


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