Burnaby, Priscilla A.; Abdolmohammadi, Mohammad; Hass, Susan - In: Managerial Auditing Journal 24 (2009) 9, pp. 835-860
Purpose – The purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAA)...
