Purpose This paper reviews the field of internal auditing (IA) post-Enron to develop insights
into how IA research has developed, offer a critique of the research to date and identify ways …

Internal audit provides useful and valuable services to organizations, and academic
research has established its importance in improving corporate governance. However, the …

Purpose This paper aims to investigate how the internal audit function (IAF) modifies its
activities and practices in relation to the digitalisation the organisation. This paper …

For more than two decades, the concept of continuous auditing (CA) has been introduced
and many large firms had taken the initiatives to apply the CA system in supporting their …

Information technology's ubiquitous role has led to growing calls for regulations. Sparse
regulation in IT has led to a lack of holistic understanding of their impact on the IT field …

Internal audit is an independent function that provides objective assurance and advisory
services to business partners in the form of projects. As the skilled human resources, internal …

Although generalized audit software (GAS) has been shown to significantly improve the
efficiency and effectiveness of audits, 1, 2 many auditors do not use this technology. 3, 4, 5 …

This thesis examined the potential to develop an IT governance evaluation framework for an
Australian state public sector and identified factors that would positively influence the …

Prior research has extensively studied information technology (IT) usage by applying well-
established theories. While this research stream has yielded rich insights into the enablers …

The purpose of this study is to reveal the impact of electronic business management on
improving the quality of internal audit through the development of internal auditors' …