Purpose – The purpose of this paper is to examine the impact of internal auditors' involvement in enterprise risk management (ERM) on perceptions of their willingness to report a breakdown in risk procedures and whether a strong relationship with the audit committee affects such willingness to...

Purpose – The purpose of this paper is to identify factors that affect corporate governance in Australian state government departments. Design/methodology/approach – A qualitative analysis of semi-structured interviews with 65 executives and middle managers from 25 departments across...

Purpose – The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider...