In recent years, research on internal audit has developed significantly. Numerous papers have discussed the importance of internal auditing (IA) as a central pillar of the corporate governance system. Through its activities, IA supports the Audit Committee and the CEO/C-Level. As an independent,...

Cultural differences influence the behavior of companies, including management styles, relationships with employees, stake- and shareholders or social responsibility. Obviously, the concept of corporate governance encompassing the Internal Audit Function (IAF) is seen differently in different...

Independence and objectivity are the chief principles assumed to underlie internal auditors' fraud-risk judgments. However, a substantial body of evidence regarding attractiveness stereotyping and the attractiveness halo effect suggests that physical attractiveness of potential suspects may...