Botha, Lise Muriel; Wilkinson, Naomi - In: Meditari Accountancy Research 28 (2019) 3, pp. 413-434
auditing and service quality disciplines were synthesised to identify and structure value-adding attributes of internal … service quality measurement principles. Findings The identified value-adding attributes were categorised according to the … contributes to both the theory and practice of internal auditing by proposing formal dimensions of a value-adding internal audit …