Purpose–The purpose of this paper is to provide a review of the recent literature on internal
audit independence and objectivity and discuss opportunities for future research. The topics …

By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of
Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing …

Internal auditing (IA) has become an indispensable control mechanism in both public and
private organisations. Yet very few academic studies have been conducted on the …

The concern over the subject of quality judgement of qualitative research has led to the
emergence of several varied positions. Whichever labels used in describing the positions …

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 …

Purpose The purpose of this study is to determine the differences in perception of the key
stakeholders on the drivers of internal audit effectiveness, namely, senior management and …

This study, based upon Belgian case studies, provides a qualitative assessment of the
relationship between internal audit and senior management, analysing the expectations and …

Purpose–Taking a cognitive perspective of internal auditor independence, the purpose of
this study is to develop measures for the concepts of commitment to independence, role …

This paper examines the associations among COSO components and how they affect the
monitoring function of organisations. Five components of an effective internal control system …

The purpose of this paper is to understand the governance roles of internal auditors in public
sector organizations. An analysis of 42 in-depth semi-structured interviews conducted with …