Purpose – The purpose of this paper is to investigate and discuss potential reasons why the internal auditing (IA) profession has been marginalized in the governance debate on solutions after the financial crisis that started in 2007, also noting recent studies questioning the value of IA's...

Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance. Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...

Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance.Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...

This paper assessed the practices and standards of Corporate Governance for SOEs in Namibia. The results revealed that the state of the SOEs Corporate Governance system in Namibia is weak. SOEs are nearly uncontrolled and unmonitored regarding their Corporate Governance. Although the Government...