Hyland, MaryAnne M.; Verreault, Daniel A. - In: Managerial Auditing Journal 18 (2003) 6/7, pp. 465-477
Presents a model for analyzing the potential for value creation of the internal audit (IA) function, the human resource management (HRM) function, and the IA‐HRM pairing. A survey of 161 chief audit executives indicated that virtually all IA functions are risk managing in their audit...