Amongst professional activities, audit has increasingly departed from what the sociology of professions traditionally … amount of work that is necessary to treat the cases submitted to these members. Indeed, the generalisation of audit standards … controlling the work of auditors, both for the definition of audit itself and for the definition of the professional community. To …

The position of an internal audit function as a “servant of two masters” (i.e. management and the audit committee) may … lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a … critical role in balancing the potentially competing preferences of management and the audit committee. We examine whether the …