The paper wants to highlight the risk evaluation only for The public procurements carried out through demands of supply. Internal auditors must report the results of their work to the general management and any significant weakness discovered during the audit mission. But, on the other hand, we...

Internal auditors play an important role in influencing managers’ judgments. Yet, the practitioner literature indicates that, because internal audit lacks the client services incentives of external audit, internal auditors often adopt a “policeman approach” that can lead to negative...

Virtually everyone agrees that a well-run, ethically responsible business pays all employees fair wages that are gender neutral. In other words, equal work results in equal pay, regardless of gender. Corporate management, including internal auditors, can help corporations in their efforts to...

The evolution of large international audit firms was driven by client needs and legal regulations specific for the audit industry. The organizational structure of these professional service firms can be characterized as a specific form of a strategic network. The national member firms have to...

Internal audit (IA) is theoretically considered a key element of modern corporate governance. Surprisingly, the existing knowledge on IA and its relation to the internal corporate governance structure is miscellaneous and rare. Consequently, empirical findings on the internal audit function...

We synthesize the extant behavioral and archival literature examining the internal audit function's (IAF's) contribution to and association with research published in six broad and 13 subject-specific accounting journals since 2004. Rather than use the corporate governance cornerstone or mosaic...

Purpose – The purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by the Egyptian listed companies' internal audit...

The importance of an effective internal audit function in South African municipalities have been recognised insofar as internal audit functions are legally mandated to exist within municipalities. This also means that legally, internal audit has certain mandates which must be fulfilled in order...

Internal audit functions (IAFs) of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. The combined assurance model aims at having integrated and aligned assurance in organisations with the overall aim...