Purpose The purpose of this paper is to examine the factors that are associated with internal auditors’ professional turnover intentions. Design/methodology/approach The study analyzes data from responses to the Institute of Internal Auditors’ (IIA) (2015) Common Body of Knowledge global...

Purpose – This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ). Design/methodology/approach – Factor analysis, ordinary least squares (OLS) regressions and simulations....

Purpose – This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ). Design/methodology/approach –Factor analysis, ordinary least squares (OLS) regressions and simulations....

Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected from the Common Body of Knowledge (CBOK) study...