Internal Audit Independence and Objectivity

This assignment delves into the critical aspects of auditor independence and objectivity within the realm of internal auditing. It requires a comprehensive examination of various factors that can potentially impact an auditor's ability to maintain impartiality and conduct objective assessments. The analysis should draw upon scholarly articles provided in the sources list, which explore topics such as the role of audit firm size, non-audit services, ethical considerations, and regulatory frameworks in shaping auditor independence. The goal is to synthesize insights from these sources to provide a nuanced understanding of the challenges and complexities associated with maintaining auditor objectivity in internal audits.

INDEPENDENCE OF AUDITORS 1
Factors Influencing the Independence of Auditors
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INDEPENDENCE OF AUDITORS 2
Executive Summary
There have been increasing discussions on the role of auditing firms to determine the financial
audit statement of most of the firms. The growing scandals in government and business
organizations that require auditing always need up to without substantive proof of the use of
financial capital as a result of interferences of the auditors proves. Independence of auditors is
the primary justification of the effectiveness of the profession. The high quality of financial
analysis enhances the reputation of a firm, and that can only be achieved without any
interference to the objectivity of the auditors. The paper is a proposal that explores the reasons
that have influenced the independence of auditors, through research that will be carried out by a
multinational auditing firm. The information gained will be analyzed to help in understanding the
factors, to provide the recommendation that will also be used in future auditing process to
maintain independence.
Table of Contents

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Introduction.................................................................................................................................................5
Research Problem....................................................................................................................................6
Research questions..................................................................................................................................7
Research Objectives and Aims.................................................................................................................7
Justification of the research....................................................................................................................7
Literature Review........................................................................................................................................8
Introduction.............................................................................................................................................8
Models and Dimensions..........................................................................................................................9
Auditor’ Independence..........................................................................................................................10
Importance of Auditor’s independence.................................................................................................10
Factors influencing the independence of Auditors................................................................................11
Size of the Audit Fees........................................................................................................................11
The Size of the Audit Firm..................................................................................................................12
The Level of Competition on the Audit service Firms........................................................................12
Audit Firm Tenure..............................................................................................................................13
The Audit Committees.......................................................................................................................13
Safeguards to Independence.................................................................................................................14
Summary of the literature review.........................................................................................................14
Research and Methodology.......................................................................................................................14
The Research Design..............................................................................................................................15
Target Population..................................................................................................................................15
Sample Size and Sampling Procedure....................................................................................................15
Data Collection Instruments..................................................................................................................16
Validity and Reliability of the Data Collection Instrument.....................................................................17
The validity of the device...................................................................................................................17
Reliability of the instrument..............................................................................................................17
Data Collection Procedure.....................................................................................................................18
Data analysis......................................................................................................................................18
Ethical Issues.........................................................................................................................................19
List of References......................................................................................................................................20

INDEPENDENCE OF AUDITORS 4

INDEPENDENCE OF AUDITORS 5
Introduction
The first chapter provides the background information about the research problem, the statement
of the issues, the aim and objectives of the study, the research questions used in developing the
review and justification of the study.
The rise of scandals in various business organizations called for the need of audition to
determine the usage of multiple funds in the business as to gain the trust of the stakeholders. The
process always carried about by either internal or external financial expertise of recently have
attracted by debates over independence since a good number of the audition process have been
under various influence such as from the management(Bebchuk & Hamdani 2017,p.1298).
Auditor independent is essential during the process to ensure that the quality of work is of utmost
faith, the user's financial report tend to be true.
However, several instances have been reported of the wrong descriptions given as a result of
interference. These instances of false user financial reports made by either internal or external
auditors since 2000 have sparked questions and opinions over the effectiveness and
independence of the auditors.
The effectiveness of auditors is majorly determined by how many degrees can they operate
without the work being influenced by any factor to give a predetermined financial report, an
aspect that is not common with many financial auditors. According to the requirement and code
of ethics, European Union’s Eighth Edition and the international federation of Accountants,
every organization, should observe all rules and regulations to facilitate the objectivity of the
auditing process. Therefore, maximum independence is required for proper judgment and

INDEPENDENCE OF AUDITORS 6
production of an accurate financial report of the user irrespective of the status, relationship or
any other factor.
The independence of the auditor dictate the ability to honestly and impartially provide an
accurate financial report of the user, and this is very instrumental in every business as it renders
reliability of the audition report, restoring the trust of stakeholders and even promote more
financial investment in the company. As stated above, the independence of the auditors take
place both internally and externally: where the internal happenings result from the stakeholders
who are directly related to the business under financial investigation.
The domestic issues entail inadequate internal controls, weak and insufficient risk management.
On the other hand, the external independence refers to individuals that have external interest
from the audit results such as the audit committee and the public standards of accounting. The
recent global debates on the financial audits reports of various multinational organizations have
proven that most of the audit firms do not stand by their code of conduct as they get tossed by the
resource owners to provide a biased report.
Research Problem
The primary task of the auditing is to provide a valid user ’s financial report that can be used by
anybody determine the financial objectivity of any organization and can be used as clean bill of
health. A clean bill of health is critical in attracting more investment and regaining trust among
the stakeholders. However, in most cases, auditors fail to fulfill their primary role of providing
an unbiased report as a result of some factors that might be originating within the organization or
outside the organization. The influence financial report tends to break down the reputation of the
auditor and the firms, hence places most of the auditors under investigation to determine reasons

INDEPENDENCE OF AUDITORS 7
why they unable to operate as set codes of conduct since stakeholder confidence is based on the
audit financial report.
Research questions
I. What are the significant factors that influence the behavior of auditors?
II. What are the factors that influence the independence of auditor?
III. Does the lack of independence for the auditors facilitate scandals?
Research Objectives and Aims
The primary objective of the research is to identify factors that influence the auditor’s
objectivity of providing correct user’s financial report and accurately to recognize the significant
factors that affect the independence of the auditors.
Justification of the research
It is essential to all stakeholders of the organization to get to know the end use of the financial
resources pumped into an organization, to determine whether they are objectively utilized. That
can only happen through auditing of the financial resources majorly by an external financial
analyst to restore any lost faith and reputation of the organization(Doty 2012,p.1898). To
perform such a task to utmost confidence, the auditors need a free environment without any
influence on their objectivity to offer an accurate financial statement to the stakeholders.
Therefore without independent of the business analyst, then the work is done will mean nothing
to the concerned parties.

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Literature Review
Introduction
The chapter provides the theoretical foundation of the auditor’s independence through briefly
explaining the dimensions. This part provides a brief explanation of the needs for auditor
independence by all stakeholders and the factors that directly or indirectly affect the freedom of
the auditors.
There are large pieces of literature that have been conducted on the independence of the audits as
a result of the importance of the global multinational firms. This has resulted in different
definitions of the independence of the auditors; however, there is a general reference that can be
used for this study. According to Rusmanto (2016, p.8) auditor independence is the ability to
withstand the pressure mounted by the owners of the resources during the process of the
commercial audition, hence interfering with the integrity of the auditor. Likewise, (Johnson
2011, p.269) defines audit independency as the joint probability that a financial analyst will
discover and report a breach in the users accounting system.
Both Rusanato and Johnson agrees that the independent of the audit lies on the free ability to
identify and provide evidence of any financial mistreatment in an organization’s integrity of the
auditor is analyzed majorly on two factors that are fact and appearance. Fact refers to the actual
objective state of the relationship between the audit service provider and the client while the
presentation relates to the subjective state of the existing relationship as perceived by the client
and the third party (Rusmanto 2017, p.107). These dimensions of the auditors are always proven
in both theory and practice and their existence determine the independence of the auditors. These
constant influences on the auditor's independence have resulted in numerous conflicts that have
aloes impacted the quality of the audit process.

INDEPENDENCE OF AUDITORS 9
Alleyne et al (2013, p.38 emphasized that auditor independence is the corner stone of the auction
profession and without it, the practice will be no use of value to the stakeholders. According to
Chen (2016, p.302), the increased rate of the professional life and the changing business culture
have shifted the regulations and the ethics of auditors to the fore. The need for processionals
accountant into ethical practice in ether small business and large business is very paramount.
Models and Dimensions
Different models such as that of Kohlberg stage model of development and moral cognition have
been used to examine the auditor’s implicit reasoning in the resolution of independence conflict.
The model indicates three stages that are: pre-conventional, the conventional, and post-
conventional. Kohlberg found out that the relationship that exists between the auditors
determined the moral cognition and the degree of the conflict resolution in a hypothetical
situation. Additionally, Kohlberg found out that the uninfluenced judgments are majorly
determined by penalty related factors that are less sensitive to the person or organization status.
According to Chen (2016, p.304), there are three dimensions of auditor independency theory;
these are the reporting independence, programmed independent and investigative independence.
Reporting independence dimension dictates that the auditor’s effectiveness is directly linked with
experience and the loyalty exhibited between the client and the auditor. The reporting system is a
code that is designed to bar this loyalty from interfering with the audition process through
disclose of the auditor's obligations.

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The program independence dimensions dictate that the auditor’s work is always affected by the
client management who many times has the intentions of modifying the rules and the audition
process. Therefore, the independence of the auditor is of significant advantage (Alleyne et al
2013, p.38).The investigative independence requires the auditor who is always considered as the
third party or the organization has to have all the access to every detail of the finance such as
record, receipts, expenses among others. Additionally, the third party must have full cooperation
from the management during the financial audit process to have the best result of the audit.
Auditor’ Independence
Jansen and Coetzee (2013, p.183) constitute concepts of independence with two different
components: the practitioner’s independence and the professional independence concept. Jansen
and Coetzee(2013,p.185) stated that the practitioner independence is a state of mind that equates
the level of integrity an individual financial analyst, while on the other hand, the profession
independent is the independence that results from the professional group to the public.
According to the American Institute of Certified Public Accountants (AIVPA) defines the code
of profession independence as the CPAs capability to withstand and maintain the objective and
impartial mind throughout the financial audit process. The codes require that the relationship
between the audit and the clients to be of that of the third party. The objectivity as in the
independence of the mind refers to the regard of all considerations that are relevant to the
assigned task at hand not any other.
Importance of Auditor’s independence

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Auditor’s independence is of great significance in justification of the credibility of the firm
through providing the true financial report of the affected firm (Dodaro 2013, p.417).
Additionally, the independence of the auditor is essential to the stakeholders and the
management received from the business analyst on the way forward in case of any malpractices
or availability of any loophole that can lead to loss of money. Therefore, without the
independence, then the work of the financial auditor is useless.
Factors influencing the independence of Auditors
Size of the Audit Fees
It is imperative that quality of services depends on the amount of the price paid. Good quality
product and service requires significant amount of fee as compared to the low-quality fee.
Consequently, the size of the audit firm fees determines the quality of the financial statement.
Small fees paid by clients always receive substandard financial statements, therefore substantial
expenses offered by the client’s subject higher risk to the auditor of losing independence (Bigus
2011, p.289). Large audit firms tend to have the stronger financial background, advanced
technology, and more expertise to perform any audit work without being influenced by the
clients' management.
The Code of Ethics for Professional Accountants states that client size, that is directly related to
the amount of fee raises doubts on the independency of the auditing firms, and therefore, the
auditing fee paid by the client should not exceed a certain amount (Peshori 2014, p.312). Excess
payment may be misinterpreted as a need for an extra favor from the auditing firm, and in most
cases will be a sign of corrupting the judgment of the auditor to provide a financial report
contrary to the ideal truth.

INDEPENDENCE OF AUDITORS 12
The reputation or the status of the client can also interfere with the independency of the as some
clients tend to have high profile that the auditors might not feel well in destroying, with that kind
of impartiality, the auditor will therefore, provide a financial audit statement that will protect the
reputation of the client or the business.
The literature review identifies several factors that contribute to the level of independence of
auditors and how those factors affect the quality of the outcome (Muqattash 2017, pp.542).
Among the stated factors include the audit firm’s tenure, the client’s financial status, the level of
competition of the audit firm services, the amount of the audit service fee, the size and condition
of the client and the audit committee among many others.
The Size of the Audit Firm
It is evidential that the size of the audit firm has a significant impact on the independence of the
auditors. Large firms tend to have the ability to resist influence and pressure from the
management of the affected organization (Rusmanto 2016, p.8). The notion is proven in almost
all the previous studies that have concluded that the large firms have higher independency than
small firms. Some of the contributing factors to this difference include the level of
personalization. It is correct that most of the small firms have a personal relationship with the
clients, hence tend to have their objective judgment more influenced by the management than in
the large firms. However, it is not conclusive that the large firms are the most immune to control
or the client's influence.
The Level of Competition on the Audit service Firms
In every business, competition is a significant factor that determines the operating system of the
organizations involved. Audit services markets are no exception as the level of completion also

INDEPENDENCE OF AUDITORS 13
directly affects the independence of the auditors (Schelker 2013, p.290). It is evidential that audit
firms under high completion environment tend to have a tendency of looking for clients, and
therefore have difficulty in maintaining independence.
Audit Firm Tenure
In production and service requires a considerable amount of time to release the best quality, and
therefore the audit firms tenure represents the period awarded by the client to provide the
financial audit report (Chi 2011, p.271). A relationship that is extended between the client and
the audit firm is an indication of the interest from both parties hence leads to lack of
independence of the audit process. The long relationship between a client and auditor reduces the
vigor and confidences thus leading to impaired judgment of the auditor. Consequently, the long
relationship between the clients is also beneficial to the auditor who gains more experience on
the clients operations hence increasing the ability to detect any irregularity within a short period.
The Audit Committees
During the financial audition process of a company, selected members of the company always
offer assistance to the external auditor to have the best and ideal financial reports. Therefore, for
that reason, substantive support tends to create a positive relationship between the audit
committee and the auditor independence to have the best release (Vasile & Ghita 2016, p.113).
On the other hand, unavailability of the audit committee might put the auditor into some
significant constraints such as accessing major financial books that eventually affect the quality
of service delivered. The US Congress on Subcommittee on Reports, Accounting and

INDEPENDENCE OF AUDITORS 14
Management indicate that the close relation depicted by the period is of great danger and
recommends that rotation of the auditors helps in maintain the independence.
Safeguards to Independence
Every auditor has the responsibility to remain independent taking into account of the practices,
threats to independents and use of the safeguards to eliminate the available threats. To address
the problems, accountants are on advice to follow the guiding principles: Always appear
confident before the public to create public confidence. During the audit process, the auditor is
reminded of the integrity, objectivity and professional skeptic that are necessary for the auditor
independent. In case of threats to independent, apply the safeguards to eliminate them
Summary of the literature review
It is evidential that independency of an auditor is influenced by range number of factors that have
interest in the financial audit report. Influence on the objectivity of the audit results into a
malicious report that is incapable of regaining any lost trust and reconstructing the destroyed
reputation. However, the independence remains great significant and will only depend on the
objectivity and professionalism dimension of the auditor to release a high quality and
accountability audit report.
Research and Methodology
This chapter explores the methodology used in collecting the information’s regarding the factors
that are influencing the independence of the auditors. In specific, the section discusses the

INDEPENDENCE OF AUDITORS 15
philosophy of the research, the design, the population selected, the selection method, the data
collection method, operationalization of the research variable, ye measurements and the
analytical tools used to understand the findings.
The Research Design
The research design refers to the strategy used to gather information, and for this study, the most
applicable is descriptive survey design. The plan is most applicable because it entails multiple
data collection techniques such as observation, interview, and questionnaires that act as a rich
source of required information (Gramling, Nuhoglu & Wood 2013, p.587). Moreover, the design
is cheaper and saves time as a lot of information is retrievable through a short period before the
withdrawal of the participants. The descriptive research survey is intended to provide statistical
information about various factors affecting the independence of auditors.
Target Population
Target population refers to the common elements that create particular interest for a researcher
and from which a sample will be selected. The research objective is to find out factors
influencing the independency of the auditors, and therefore the research population will be
auditors from multinational auditing firms.
Sample Size and Sampling Procedure
According to Facco et al (2016, pp.619) sampling size refers to the subset of elements that are
under study and must contain all the properties of the whole population. Sampling is the process
of identifying the information from a portion of the larger element to provide specific

INDEPENDENCE OF AUDITORS 16
information on the behalf of the whole population. The sample is significant to any study since a
correct choice provides an accurate reflection of the whole population whereby inferences can be
drawn. For good inferences, there must be a good sample size: it must be large enough and
determined by the size of the population, availability of finance and time (Ivey 2016, p.190). For
the purpose of this study, the sample size will be drawn from the field auditors and audit firms
managers from the selected multinational audit firms. The main reason for restricting to that
sample size is because that they are the primary participants that have the capability to provide
first-hand information for the study.
Data Collection Instruments
There are various data collection instruments such as interview, observation, experimental
among others. The choice of the instrument depends on the type of the research being conducted
and for the purpose of this research, questionnaires will be mot applicable (Skinner,Madison &
Humphries 2012, 21). The questionnaire data collection instrument chosen will enable me to
collect the most satisfactory range of reliable information. The technique adopted is more
comfortable to administer as each participant can pick and answer all the questions from office
or home, hence making it possible to access large population for the study. Additionally, the
technique is more confidential and enables me to keep a track record of the participants that will
not return the questionnaire within the specified time frame; hence I will have the capability to
make a follow-up.
First and foremost, the designed questionnaire will not require the identity of the participants, to
maintain the privacy of the sources of the information. This strategy will encourage the targets
respondent to provide utmost opinions about the questions with the assurance of protected
identity (Lewon et al 2011, pp.325). The questionnaire will mostly contain simple items that can

INDEPENDENCE OF AUDITORS 17
be completed within an hour since the problems will be in a simplified analysis with multiple
choices. The simple inquiries are advantageous since will yield high response. The research
questionnaire will be divided into majorly two sections; section A and B.
Section A will gather demographic information while section B will collect information on the
factors that are affecting the independence of an auditor through answering various questions.
The answers to the questions in section B will be measured through the use of (5) point Linkert
Scale with aspects such as ‘strongly agree’ with a scale of 5 ,’Agree’ with a scale of 4, ‘Neutral ‘
with a scale of 3,’ Disagree’ with a scale of 2 and ‘strongly disagree ‘with a scale of 1.
Validity and Reliability of the Data Collection Instrument
The validity of the device
According to Kisely and Kendall (2011, p.365) validity refers to the degree to which data
collection methodology presents the collected information. The validity of an instrument will be
established through the mutual working relationship between the researcher and the selected field
assistant to ensure that all the questionnaire have the capability to collect the information needed
for the study and are administered to all the participants within the specified time frame.
Reliability of the instrument
According to Lub (2015,p9) the reliability of a research, instrument refers ability to evaluate the
research instrument and the internal consistency of the measurement.For the purpose of this
study, the safety of the tool will be tested through the use of the pilot study of 10 samples of
respondents from an institution. The reliability, therefore, will be measured using Cronbach's
alpha with the help of the statistical package for social sciences (SPPS). Warens (2015, p129)

INDEPENDENCE OF AUDITORS 18
explains Cronbach's alpha as the measurement of how well a set of items can measure a single
on-dimensional talent contracts.
Data Collection Procedure
The data collection procedure will commence immediately after the approval of the proposal by
the course supervisor. I will after that collects a letter of introduction from the Department to
facilitate my entry into various audit firms for data collection. Together with a selected field
worker, I will administer a total of 100 questionnaires that will be later collected back from the
respondents at the specified time frame at most one week. All follow up of unreturned surveys
will be done by me.
Data analysis
The questionnaires will be consolidated and edited to ensure completeness, uniformity,
consistency, and accuracy. Then the data will be analyzed through the use of both the inferential
statistics and descriptive methods. The illustrative data analysis method entails frequency
distribution, cross-tabulation, and measure of the central tendencies. The depressions such as
mean and standard deviation will provide the characteristics of the collected information, and
then the analyzed data will be represented into tables and frequency graphs for better observation
of the outcome.

INDEPENDENCE OF AUDITORS 19
Ethical Issues
The most significant ethical issues that will be maintained throughout the research process will
be confidentiality of the sources of the information. I will take time to have the attention of the
respondents and explain to them the primary objective of researching administering the
questionnaire. This will help me to avoid any misconceptions that might arise during the process
such as the use of the information after that. Additionally, I will only administer the
questionnaire to the willing participants, and there will be no forceful subject to participate.

INDEPENDENCE OF AUDITORS 20
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