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This paper aims at achieving an overall view regarding the state of the art of internal auditing in large Italian companies. Mainly, it is focused on risk assessment practices and on the execution of a risk‐based approach in the audit process. The research is based on a survey carried out on the...
This paper examines the role of internal auditors in strategic management, in particular their use of the Balanced Scorecard (BSC). The research is empirical, based on the results of a survey of an international, specialist group of professionals. This group comprised both internal auditors and...
This paper presents the results of a survey‐based study into the role played by internal auditors in Mergers, Acquisitions and Divestitures (M, A & D). The research, funded by the IIA‐ Research Foundation, was carried out during the years 2000 and 2001 and involved interviews in 22 organisations...
Based on a survey carried out at the behest of the European Confederation of Institutes of Internal Auditors (ECIIA), this article rather ambitiously attempts to sketch out the relationship between the Internal Audit Function (IAF) and Corporate Governance (CG) issues among the top listed...
This study examines the separate influence of independence and financial experience on audit committee relations with the internal audit function. Using data from Australia and New Zealand, the study focuses on audit committees and internal audit in both private and public sector entities. Data...
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