Chambers, Andrew D.; Odar, Marjan - In: Managerial Auditing Journal 30 (2015), pp. 34-55
status. Findings - Internal auditing has not been “fit for purpose” and can be enhanced. Low expectations of internal audit … are currently addressed by enhanced guidelines from a number of parties. Internal audit needs to move firmly into the … springboard to regain their lead. Internal audit needs to cut the umbilical cord that ties it to management. The accepted “dual …