The study aims to examine the commitment of government companies to international internal auditing standards. The … are found not fully similar to international internal auditing standards. Therefore, the results showed weak commitment … recommendations that are necessary to achieve effective internal auditing standards. …

associations between cultural dimensions and variations in perceived use/compliance with the internal auditing standards. We find …

of internal auditors and internal audit activities. Since 1999, internal auditing standards have been revised. From 1 …, according to the provisions of Attribute Standard 1300. The revised internal auditing standards on quality control in internal … prescriptions and guidelines on quality in internal audit activities contained in the internal auditing standards and related …