This study examined the relationship between firm characteristics such as board of directors' ownership (BODOWN), institutional ownership (INSOWN), concentrated ownership (CONOWN), debt ratio and levels of diversification which had been identified in the literature as the determinants of...

The development of professional internal auditing bodies has strengthened in recent years with the emerging of Institute of Internal Auditor (IIA) in most countries. However, the survey undertaken by The Institute of Internal Auditor Malaysia (IIAM) reveals that men dominate the internal audit...