A quantitative online research survey was conducted to internal auditors that are members of social media. The significance of the research is to contribute to the theory that the lack of professional skepticism is the contributing factor to malpractice litigations against the auditors. To...

Esta investigación examina cómo el conocimiento cultural del país en el que está localizada una empresa afecta la percepción de los auditores en un ambiente de planificación de una auditoría (controles internos y la posibilidad de riesgo de fraude). El análisis utiliza las dimensiones de...

Purpose: This paper is to provide valuable notes for internal auditors. We know that corporate governance is about the way in which boards oversee the running of an organisation, and how board members are in turn accountable to the organisation’s stakeholders. This has implications for the...