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) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may … through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable. Findings - First, common … that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value …
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) this paper provides a synopsis of what academic literature says about IA effectiveness. A new set of research questions … reviewed through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable.Findings - First … macro and micro factors that influence IA effectiveness. Third, we derive promising future research paths that may enhance …
Persistent link: https://www.econbiz.de/10013005525
Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance.Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...
Persistent link: https://www.econbiz.de/10013006797
. This research augments the understanding of Internal Auditing (IA) effectiveness by studying organizational, personal, and … addresses questions of a “why” type. Customer satisfaction as a key concept when measuring IA effectiveness can easily be … factors can enhance or detract from IA effectiveness. CAEs who interact frequently and timely with SM using problem …
Persistent link: https://www.econbiz.de/10013008395