Can anyone give me articles about roles of these contol mechanisms (internal auditor, external auditor and audit committee).
Thank you
Your question is too big. There are theories for all kind of behaviors, but what are the behaviors you want to explain?
Sergey V. For Examplar : what are interractions between audit committee and internal auditor? Or interractions between audit committee and external auditor?
Dear Nadine Claire Dongmo Zafack
Greetings,
Yes, I think it is a differences between internal audit and external audit , that internal audit related for members stay in firm or bank for example and check about all operations about what employees do daily or weekly . But external auditor related for a committee from firm or bank auditing as points yearly .and also the external audit examine the internal audit work . Both internal and external audit named audit committee.
Best Regards,
You just repeated the same question. The example of a behaviour to describe that I was asking for can be "why bigger firms charge higher fees?", for which I can suggest http://www.jstor.org/stable/2491261. The way you ask your question requires writing a book as a reply. You need to narrow it down to get meaningful answers.
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