Internal Audit Research Proposal Example | Topics and Well Written Essays - 1250 words

Internal Audit - Research Proposal Example The concept of timeliness in internal audit processes means adherence to prescribed deadlines. Internal auditors usually work with a timetable where inception and termination of procedures are definitely stated. Typically, auditing involves interviewing of employees, review of an organization’s operation documents and administration of survey questionnaires to relevant stakeholders. Occasionally, a given procedure like examination of documents in an office may take longer than prescribed (Krishnan, 2013, p. 231). In such cases, employees working inside the office under examination will be restricted from accessing their respective work stations. On the other hand, those restricted employees have duties and responsibilities which need completion before a stipulated deadline. In this context, the hitch of workplace restriction experienced by employees causes substantial inefficiencies that can negatively impact on an organization’s practices. Aside from workplace restriction, undue disruption of work environments manifest in form of safeguarding logistical tools of operation. As acknowledged earlier, the main aim of internal auditors is to examine actual operational practices of an organization. In order to execute this task, auditors must access documents and related files containing information regarding individual workflows. In the case of limited clarity, auditors may be forced to mix up documents from different departments as a means of facilitating reconciliation of ledgers (Kothari & Smith, 2004).