Purpose The purpose of this paper is to discuss critical success factors for the enormous development that internal auditing (IA) as “third line of defense” (IIA, 2016) and one of the strongest anti-fraud controls has reached within the past decades. Additionally, weaknesses of IA are...

Interne Revision im Spannungsfeld der Network Governance -- Empirische Analyse der Internen Revision in Unternehmensnetzwerken -- Empfehlungen zur Verbesserung der Revisionsarbeit in Verbundgruppen und Franchise-Systemen. .