（2008）Entity-level Controls：The Internal Auditors Assessment of Management Tone at the Top.pdfVIP

ENTITY-LEVEL CONTROLS: THE INTERNAL AUDITOR’S ASSESSMENT OF MANAGEMENT TONE AT THE TOP James Hansen Assistant Professor University of Illinois at Chicago jh56@ Nathaniel M. Stephens Assistant Professor Jon M. Huntsman School of Business Utah State University nate.stephens@ David A. Wood Visiting Instructor Marriott School of Management Brigham Young University davidwood@ November 2008 We thank Kenney Reynolds for comments and suggestions on how to improve this paper. We also thank Dana Hermanson, the editor, and two anonymous reviewers for their thoughtful feedback and insights. David expresses his appreciation and thanks to the Institute of Internal Auditors Research Foundation (IIARF) for financially supporting this research as part of the Sabbatical Opportunity for Academic Researchers (SOAR) program. Although financially supported by the IIARF, the views expressed in this paper are those of the authors and do not necessarily represent positions or opinions of the IIARF or The Institute of Internal Auditors (IIA). Electronic copy available at: /abstract=1297362 ENTITY-LEVEL CONTROLS: THE INTERNAL AUDITOR’S ASSESSMENT OF MANAGEMENT TONE AT THE TOP SYNOPSIS The internal audit function’s (IAF) regular int