About this document
Agency Theory in Internal Auditing by MOHD HANIFF is a document available to read on EtoBox.
Agency theory can provide a useful framework for analyzing the internal audit function. It posits that internal audit acts as a bonding cost for agents to reassure principals and help address information asymmetry. The role of internal audit in minimizing risks for principals and agents suggests it is in both of their interests for internal audit functions to exist.
- Author
- MOHD HANIFF
- Language
- EN