Purpose – This study seeks to analyze and explore whether the organizational profile, the size of the internal audit function (IAF) and internal audit (IA) practices are related to the age of the IAF. Design/methodology/approach – This study is based on data collected from the Common Body of...

The scope of this article is the analysis of the reputation risk management process with the aim to define a conceptual model that could be applied to identify, assess and mitigate this type of risk. This model is based on the analysis of the extant literature on risk management and on corporate...

Negli studi più recenti condotti sull’internal auditing si evidenzia come, in un numero via via maggiore di aziende, il raggio di azione di tale funzione tenda ad estendersi dalle tradizionali attività di compliance e di revisione gestionale alla verifica dei sistemi di corporate governance...