Purpose – This paper aims to offer an empirical evidence about the effect of internal audit and audit committee interaction of enhance the corporate governance on listed Palestinian companies. Design/Methodology/Approach – A number of questionnaires were sent to chef internal audit...

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...

Internal audit has generated little interest among French researchers. The debate on Corporate Governance and the laws which have been voted with the aim of restoring the investors' confidence has had an impact on the mission and the practices of audits. This article presents the theoretical...