Purpose – The purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAA)...

Purpose – The purpose of this paper is to compare the responses of South African respondents with all Common Body of Knowledge (CBOK) 2006 respondents in the areas of compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal...

Purpose – Increased globalization and cross border trade suggest the importance of consistency in internal controls and the internal auditing activities within organizations when doing business with a region's neighbors. The purpose of this paper is to investigate whether there are differences...

Cover -- Editorial advisory board -- Editorial -- An empirical study of benchmarking evaluation using MCDM in service industries -- Performance measurement and management systems -- Evaluating the sustainable performance of corporate boards: the balanced scorecard approach -- Between mission and...