Purpose: The purpose of this paper is to investigate the implementation of integrated internal audit management (IIAM) and compare the implementation of IIAM by Malaysian firms with different certifications (ISO 9001, ISO 14001 and OHSAS 18001). Design/methodology/approach: This study involves...

Purpose: This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy. Design/methodology/approach: Drawing on the dynamic capability and contingency theory, the authors investigated the factors on integrated...