Purpose This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality. Design/methodology/approach The sample is constituted by Portuguese internal auditors, and the methodology includes...

Purpose – The purpose of this paper is to investigate whether the internal audit quality was maintained in relation to the rapid growth in Institute of Internal Auditors (IIA) membership in South Africa. As The IIA in South Africa (SA) has seen more than double the membership growth (59 per...