Coetzee, Philna; Fourie, Houdini; Burnaby, Pricilla A - In: Managerial Auditing Journal 30 (2015) 6/7, pp. 514-538
Purpose – The purpose of this paper is to investigate whether the internal audit quality was maintained in relation to the rapid growth in Institute of Internal Auditors (IIA) membership in South Africa. As The IIA in South Africa (SA) has seen more than double the membership growth (59 per...