Handoyo, Sofik - In: Cogent business & management 11 (2024) 1, pp. 1-30
emphasizes the interplay between effective auditing and overall governance structures, highlighting that internal auditing is a …, highlighting its transition from a basic financial oversight function to a strategic, multifaceted role within organizations. The … governance, particularly in response to global financial crises. It underscores the importance of auditors in fostering ethical …