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...

Purpose – The aim of this paper is to investigate a number of factors that are theoretically associated with convergence toward best practices in internal auditing. Design/methodology/approach – The paper defines best practices as internal audit tools and techniques that are used by at least...

Purpose – The purpose of this paper is to describe and compare in a qualitative way how internal auditors perceive their current role in risk management within US and Belgian companies. Design/methodology/approach – In order to get adequate data, Chief audit executives from 10 different...