Government Internal Audits: The Determinants of Quality Supervisory Review of Audit Documentation.

This study investigates the factors that impact the quality of government internal audit workpaper review. Numerous concerns have been expressed about the quality of government audits in recent years. The audit workpaper review helps to ensure public officials rely on accurate audit reports and recommendations. A survey was sent to local government chief auditors in the United States to learn about their audit and audit review processes. Survey analysis reveals the quality of audit workpaper review is a function of auditor training, audit client cooperation, audit departments’ budget size, auditor consulting engagements with the clients, etc. [ABSTRACT FROM AUTHOR]