The quality of conceptual models directly affects the quality of the understanding of the application domain and the quality of the final software products that are ultimately based upon them. The field of research into conceptual modelling research is still young and is still evolving. This...

This study, based on six case studies within a Belgian context, provides a qualitative assessment of the interaction between internal auditors and senior management (CEOs and CFOs) by analysing their expectations and perceptions. Moreover, this analysis is completed with suggestions to further...

This study, based on six case studies within a Belgian context, provides a qualitative assessment of the interaction between internal auditors (IA) and audit committees (AC), by analysing their expectations and perceptions. It became clear that both groups have high expectations vis-à-vis each...

This study investigates to what extent audit committees feel uncomfortable about risk management and internal control, and focuses on how internal audit can be the expert in providing comfort in these areas, building upon the sociology of professions literature. Four case studies reveal that...