Lois, Petros; Drogalas, George; Nerantzidis, Michail; … - In: Corporate Governance: The International Journal of … 21 (2021) 4, pp. 645-662
Purpose: This study aims to investigate the factors associated with the implementation of risk-based internal audit (RBIA). Design/methodology/approach: As a first step, a literature review of the relevant literature is performed and five potential factors related to the implementation of RBIA...