Internal auditing is a core function in detecting and preventing fraudulent activities. However, the orientation and role of internal auditing in dealing with fraud varies considerably in different companies. Against this background, this study examines the connection between internal au-diting...

In addition to the well-known facilitators of good corporate governance, such as executive boards (EBs) and audit committees (ACs), recent literature increasingly refers to the benefits of implementing an internal audit function (IAF). This may lead to imminent problems, which are discussed...

Although robotic process automation (RPA) usage is growing rapidly in accounting, concerns are emerging regarding the internal controls and overall governance structure surrounding RPA. To help address these concerns, we use a design science research approach and work with a Fortune 500 company...