Lenz, Rainer; Hahn, Ulrich - In: Managerial Auditing Journal 30 (2015) 1, pp. 5-33
Purpose – The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may help to bring the best out of IA is...