In recent years, research on internal audit has developed significantly. Numerous papers
have discussed the importance of internal auditing (IA) as a central pillar of the corporate …

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 …

Purpose–The purpose of this paper is to provide a synopsis of what academic literature says
about internal audit (IA) effectiveness ten years after Bailey et al.(2003) presented research …

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 …

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

Given the increasing financial impact of cybercrime, it has become critical for companies to
manage information security risk. The practitioner literature has long argued that the internal …

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 …

Purpose This study aims to determine the direct and mediating effects of time pressure, work–
family conflict, role ambiguity, work stress and audit quality reduction behavior …