The Reliability of Internal Auditors' Working Papers.
通过随机应答技术调查内部审计师是否在工作底稿中虚报已完成未实际执行的审计步骤，结果显示其工作底稿的可靠性至少不低于外部审计师。
Abstract Since the issuance of SAS No. 9, independent auditors have been able to rely on work performed by their clients' internal auditors as one source of audit evidence. There are several compelling reasons for independent auditors to do so. To date, however, no research has been published which substantiates the reliability of internal auditors' working papers. This paper discusses the results of a survey, using the randomized response technique, which asked internal auditors if they have indicated in their working papers that they have completed audit steps that they, in fact, did not complete. The results of the survey tend to show that, in this regard, internal auditors' working papers are at least as reliable as those of independent auditors.