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Reflections on the internal auditing profession: what might have gone wrong?
Lenz, Rainer; Sarens, Gerrit - In: Managerial Auditing Journal 27 (2012) 6, pp. 532-549
Purpose – The purpose of this paper is to investigate and discuss potential reasons why the internal auditing (IA) profession has been marginalized in the governance debate on solutions after the financial crisis that started in 2007, also noting recent studies questioning the value of IA's...
Persistent link: https://www.econbiz.de/10014929295
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Factors associated with the internal audit function's role in corporate governance
Sarens, Gerrit; Abdolmohammadi, Mohammad J.; Lenz, Rainer - In: Journal of Applied Accounting Research 13 (2012) 2, pp. 191-204
Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance. Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...
Persistent link: https://www.econbiz.de/10014837813
Cover Image
Factors associated with the internal audit function's role in corporate governance
Sarens, Gerrit; Abdolmohammadi, Mohammad J.; Lenz, Rainer - In: Journal of Applied Accounting Research 13 (2012), pp. 191-204
Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance. Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...
Persistent link: https://www.econbiz.de/10010610887
Cover Image
Reflections on the internal auditing profession: what might have gone wrong?
Lenz, Rainer; Sarens, Gerrit - In: Managerial Auditing Journal 27 (2012), pp. 532-549
Purpose – The purpose of this paper is to investigate and discuss potential reasons why the internal auditing (IA) profession has been marginalized in the governance debate on solutions after the financial crisis that started in 2007, also noting recent studies questioning the value of IA's...
Persistent link: https://www.econbiz.de/10010607514