Sarens, Gerrit; Beelde, Ignace De - In: International Journal of Accounting, Auditing and … 3 (2006) 4, pp. 452-470
This study identifies three organisational variables that have an influence on internal auditing practices and specifies how each of them can exert its influence. This study is based on a literature review, combined with insights from theory specification cases; and contributes to the literature...
