Intro -- Contents -- Preface -- Acknowledgments -- 1 The Auditor's Journey -- 2 Plan, Do: The Beginning of the PDCA Cycle -- 3 Check, Act and the Process Model: Completing the Cycle -- 4 PDCA as a Process: Making the Most of a Good Plan -- 5 Integrating ISO 9001:2000: Systems and Their Processes...

Limited data availability on the internal audit function (IAF) has constrained research on the topic. This study uses unique, manually collected data from LinkedIn on internal audit personnel that overcomes certain limitations of previous survey-based data. Using this longitudinal data, we test...

We address whether SOX 404(b) internal control audits under two auditing standards regimes and SOX 404(a) management assessments are associated with improved internal control system quality, an important and largely unstudied potential benefit. In 2013, the PCAOB disclosed fifteen percent of...