SARENS, G.; BEELDE, I. DE - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2004
Following the recommendation made by Rittenberg (1999), this study encompasses the broader nature of internal auditing that is evolving in practice and confirmed by the revised definition of internal auditing and the new Professional Practices Framework, both issued by the IIA in 1999. This...