position and (2) work primarily related to consulting services rather than assurance services. As a potential explanation for …

auditors engage in consulting on enterprise risk management. Although such consulting provides value to an organization, it can … the latter provides risk management consulting under the supervision of a strong audit committee. It is lower if the … consulting under a weak audit committee. The mediation analysis shows that the effect of audit committee effectiveness on the …

We analyze internal auditor objectivity by examining whether consulting work performed by internal auditors influences … with our predictions, we find some evidence that internal auditors who had prior involvement in consulting on the design of … regulatory implications. According to professional standards, consulting on the design of internal controls is not presumed to …