audit function (IAF) and provides evidence on how internal auditors’ performance in one field (assurance) affects management … decision. Research limitations/implications This paper advances the understanding of the consulting function of the internal …

Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the …

This paper focuses on a CBOK study that shows the evolution of the Internal Audit Function (IAF) in companies around …, characteristics of the internal audit function, staffing, compliance to The IIA Standards and internal audit activities. Most of these … still indicate that their internal audit function does not formally measure their added value, this being an important …

expertise, internal audit function, audit quality and ownership concentration on earnings quality (EQ) and, consequently … discretionary accruals. Findings The findings reveal that the independence of AC and investment in internal audit function, as well … study provides evidence that AC’s independence moderates the relationship between internal audit function (investment in and …

perspectives of internal audit function in thecoming period. Our findings show us that next future will give some important …