This structured literature review adopts a multimethod and multitheoretical approach to
identify current knowledge about internal audit as well as related knowledge gaps. To that …

The three lines of defense model (TLoD) aims to provide a simple and effective way to
improve coordination and enhance communications on risk management and control by …

Purpose The purpose of this paper is to investigate the relationship between the leadership
style of a chief audit executive (CAE) and the perceived effectiveness of the internal auditing …

The internal audit dilemma – the impact of executive directors versus audit committees on
internal auditing work | Emerald Insight Books and journals Case studies Expert Briefings Open …

This study responds to recent calls for a better understanding of the determinants of internal
audit quality (IAQ). We use the Common Body of Knowledge (CBOK) dataset from the …

The study aimed at investigating the impact of internal audit function competence & staffing
on transparency & accountability in Zimbabwe local authorities. The study adopted …

Seventy‐nine experienced internal auditors participated in an experiment investigating two
factors that may affect internal auditors' objectivity:(1) whether the internal audit function is …

This study identifies the ethical pathways of chief audit executive reporting lines that
describe internal auditing relationships with different authorities in the organization (eg the …

This study investigates the internationalization of internal audit functions by examining
possible drivers of permanently employing internal auditors in foreign countries. As …

The purpose of this study was to determine if senior management support (SMSI) in Yemeni
commercial banks mediates the association between internal audit function (IAF) quality …