Zwaan, Laura de; Stewart, Jenny; Subramaniam, Nava - In: Managerial Auditing Journal 26 (2011) July, pp. 586-604
Purpose – The purpose of this paper is to examine the impact of internal auditors' involvement in enterprise risk management (ERM) on perceptions of their willingness to report a breakdown in risk procedures and whether a strong relationship with the audit committee affects such willingness to...
