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Research Opportunities in Internal Auditing

The monograph Research Opportunities in Internal Auditing (ROIA) is a cooperative academic/practitioner project charged with identifying important internal audit topics that would raise interest in internal auditing research and actively engage researchers around the world.

ROIA will serve both as an invitation to academicians to do meaningful research in internal auditing and as a framework for interested academics/practitioners to think about contemporary internal auditing practice issues and developing responsive research agendas and supporting methodologies. 

The monograph’s editors include Andrew Bailey, CIA, University of Illinois at Urbana-Champaign; Audrey Gramling, CIA, Georgia State University; and Sri Ramamoorti, CIA, Andersen.

Among the project authors are Urton Anderson, CIA, University of Texas; Dana Hermanson, Kennesaw State University; William Kinney, University of Texas; W. Morley Lemon, University of Waterloo; Jane Mutchler, Georgia State University; Douglas Prawitt, Brigham Young University; Larry Rittenberg, CIA, University of Wisconsin; T. Flemming Ruud, University of St. Gallen; and Kay Tatum, University of Miami.

The monograph’s seven chapters will provide a road map for research opportunities based upon the new definition of internal auditing.

• Assurance and Consulting  
• Corporate Governance  
• Independence, Ethics, and Objectivity  
• Managing Internal Auditing  
• Organizational Role of Internal Audit  
• Risk and Control  
• Systematic, Disciplined Approach

The anticipated completion date for Research Opportunities in Internal Auditing is January 2003, in time for presentation during the annual American Accounting Association (AAA) Auditing Section meeting.