Al-Matari, Ebrahim Mohammed; Al-Swidi, Abdullah Kaid - In: International Review of Management and Marketing 4 (2014) 1, pp. 34-41
This study attempts to propose a structure of the relationships between the internal audits characteristics (IAC); such as professional qualifications of the chief audit executive of the Internal Audit (IA), size, experience, and qualification; and firm performance. The presence of an internal...