The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda

2025/11/10 by Wehrhahn, Christoph, Velte, Patrick
#Audit Committee #Corporate Governance #External Auditor #Internal Audit Function #Internal Control System

paper · doi:10.48548/pubdata-2508

Abstract

This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the instances to provide an integrated perspective for firms’ multilateral monitoring mechanisms. Furthermore, this study emphasizes the incorporation of sustainability and fraud considerations into the traditional roles of audit committees and auditors.

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