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Correlates of internal audit function involvement in sustainability audits
DeSimone, Steven M.; D'Onza, Giuseppe; Sarens, Gerrit - In: Journal of management & governance 25 (2021) 2, pp. 561-591
Persistent link: https://www.econbiz.de/10012547787
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Are internal auditing practices related to the age of the internal audit function?: Exploratory evidence and directions for future research
Sarens, Gerrit; Allegrini, Marco; D'Onza, Giuseppe; … - In: Managerial Auditing Journal 26 (2011) January, pp. 51-64
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...
Persistent link: https://www.econbiz.de/10009274304
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Corporate governance, risk management e responsabilità sociale fra presente e futuro dell’attività di internal auditing
Allegrini, Marco; D'Onza, Giuseppe - In: MANAGEMENT CONTROL 2011/1 (2011) 1, pp. 151-178
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...
Persistent link: https://www.econbiz.de/10009002043
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The European literature review on internal auditing
Allegrini, Marco; D'Onza, Giuseppe; Paape, Leen; … - In: Managerial Auditing Journal 21 (2006) 8, pp. 845-853
Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in...
Persistent link: https://www.econbiz.de/10014929038
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Are internal auditing practices related to the age of the internal audit function?
Sarens, Gerrit; Allegrini, Marco; D'Onza, Giuseppe; … - In: Managerial Auditing Journal 26 (2011) 1, pp. 51-64
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...
Persistent link: https://www.econbiz.de/10014929236