Amoako, Gilbert K.; Bawuah, Jonas; Asafo-Adjei, Emmanuel; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-21
We examined the nexus between four internal audit functions (IAF) and sustainability audits (SA) of manufacturing firms … Square Structural Equation Modelling (PLS-SEM) method. Findings from the study divulged that internal audit effectiveness … suitable logistics, the training of personnel on the value of internal audit, and the use of internal auditing standards and …