Engaging in internal audit research… in the public sector no less: A Hara-kiri for your academic career? No way!

Abstract

Recently, two reviews of the internal auditing literature identify only about 6% of published articles in the public sector context. Drawing on my own experience as an internal audit researcher and on these two literature reviews, I identify several research avenues specific to the practice of internal auditing in this sector. Notably, the impacts of the governance structure and the level of maturity of the organizations in which internal audit operates and of the external publication of internal audit reports remain insufficiently documented. I also debunk two persistent prejudices about internal audit and public sector research and discuss related methodological challenges that must be met to establish the relevance of studies.