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Auditees' internal control environment and governance

Sub-themes: auditors' reliance on auditees' internal controls, audit committee involvement, auditing ecosystem, internal controls statement


2019B01 - Internal control quality and audit quality (Prof. dr. Hofmann)

The study is aimed at investigating two interrelated themes: (1) Understanding the relevance of internal control quality for audit quality, and (2) identifying an information channel that (may) allow auditors to more accurately and efficiently assess internal control quality.

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2018B04 - How can audit committee support improve auditors’ application of professional skepticism? (Prof. dr. Gold)

The study has three main objectives: (1) assess the current state, best practices, and potential innovations that could occur in relation to audit committee support for the audit engagement team and its effects on the application of professional skepticism

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2018B03 - The drivers and impact of audit committee involvement on audit quality (Prof. dr. Vanstraelen)

The key objectives of the project are to understand, in the Dutch context: (1) the determinants of audit committee involvement with a particular focus on audit committee leadership, social cohesion of the audit committee and its fit in the overall board.

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2017B03 - Auditor judgment on internal control quality and audit quality (Prof. dr. BĂ©dard)

This study aims at identifying what client characteristics affect the perception of internal control quality and whether this perception is substantiated by the quality of the internal controls that are actually present.

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