Turetken, Oktay; Jethefer, Stevens; Ozkan, Baris - In: Managerial Auditing Journal 35 (2019) 2, pp. 238-271
Purpose: The purpose of this paper is to introduce a framework that presents how internal audit effectiveness can be operationalized and what factors are available to influence the effectiveness. Internal audits have become one of the key practices for organizations to control the adherence of...