SARENS, G.; BEELDE, I. DE - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2006
, and focuses on how internal audit can be the expert in providing comfort in these areas, building upon the sociology of …, internal audit seems to be the most suitable one to provide comfort and be the ‘guard of the corporate culture’. Furthermore …, audit committees need comfort regarding the internal controls in high-risk areas. Besides internal audit’s assurance role …