Roussy, Melanie; Brivot, Marion - In: Accounting, Auditing & Accountability Journal 29 (2016) 5, pp. 714-738
Purpose – The purpose of this paper is to characterize how those who perform (internal auditors), mandate (audit committee (AC) members), use (AC members and external auditors) and normalize (the Institute of Internal Auditors (IIA)) internal audit work, respectively make sense of the notion...