The auditor and the trade union

Gerald Vinten

Managerial Auditing Journal, 2005, vol. 20, issue 5, 544-559

Abstract: Purpose - Of all the relationships that auditors enter into, that with employees seems relatively neglected, and with the trade unions virtually absent from consideration. During the anti‐union period of Thatcher and Reagan this may have been explicable, but now that a more balanced role for trade unions is much more accepted by employers and governments, it is high time to give this relationship more attention. This is especially the case since research into the behavioural impact of internal audit tends to be negative, and show no improvement over time. This means that each generation or wave needs to make renewed effort to deal with this problem. The European model of corporate governance has long accorded a more significant role to the trade union. Design/methodology/approach - Review of the literature, especially research findings on the behavioural aspects of an audit. Relevant law and practice is considered. Findings - As internal audit charters become the norm, trade unions are a significant stakeholder to be envisaged, and the same could apply to the letter of external audit engagement. Equally the trade unions themselves might welcome a concord with representative bodies of internal auditors. Originality/value - Nobody has ever considered the interrelationship of trade unions and internal audit. This is an important stakeholder relationship.

Keywords: Trade unions; Employment legislation; Internal auditing; Business ethics; Industrial democracy; Organizational behaviour (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686900510598885

DOI: 10.1108/02686900510598885

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