1 - 5 of 5 articles
In this editorial, I first discuss the content of the four papers contained in this special issue. Then, I discuss certain areas for future research in internal auditing, based upon the concept of internal audit function (IAF) quality. I raise the question: ‘when can we talk about an effective...
Changes to the definition of internal auditing have increased the scope of internal audit by explicitly including consulting activities. Yet, despite recognition and clarification of the consulting role for internal audit, little subsequent research has been undertaken. Hence, we aim in this...
Chief audit executives (CAEs) are required to use and comply with The International Standards for the Professional Practice of Internal Auditing (Standards). However, this study finds that 13.5 percent of CAEs in Anglo‐culture countries do not use the Standards. Furthermore, of those who use the...
This study attempts to understand the organizational drivers of internal audit effectiveness in the light of recent changes in the ‘mission’ of internal auditing and its central role in corporate governance. On the basis of data from 153 Italian companies, our survey shows that the effectiveness...
Current governance disclosure requirements include reports from management, the audit committee, and the external auditor. However, despite internal audit's prominence as a critical governance mechanism, external stakeholders lack information about the function. This study evaluates the extent...
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.