Organizations use innovations to adapt, grow their business, and differentiate themselves from their competitors. However, innovations can introduce new risks to the organization that the internal audit function (IAF) should address. We interview and survey internal auditors about how they...

This study investigates the role of organizational change in moderating the effect of ethical decision making on internal auditor performance. The study population comprises internal auditors who work in the public sector (a government-owned company in Indonesia). Smart Partial Least Square...

The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of the research: literature analysis, internal audit research and questionnaires for the selected group of companies were carried out for the purpose of the article. The result:...

The purpose of the paper is to examine the operation of internal auditing in Greece. It analyzes the definition of both internal auditing and internal controls. Special emphasis is placed on the analysis of its usefulness. Furthermore, this paper examines the role of International Internal...

The dynamic of economic changes that influenced the entities has determined a spectacular evolution of internal audit practices, this aspect being also remarked by European specialists. Internal auditor need to face a wider range of challenges especially in the context of corporate governance...

The role of the audit committee and the internal audit function in corporate governance has grown in recent years. In that context, the audit literature and practice has underlined the increasingly important role of support and interaction between the audit committee and the internal audit with...

The current financial crisis is affecting the entire operations of the modern enterprise. The main objective of this study is to identify and evaluate whether the current trend of downsizing impacts Internal Controls, Internal Auditors and Internal Audit departments. We will evaluate whether...

Health care reform and health system financing required to meet population needs and current financial constraints proved to be a major challenge worldwide. In these conditions the role of Public Internal Audit Committee in the public system is extremely important. It is known that the...

We synthesize the extant behavioral and archival literature examining the internal audit function's (IAF's) contribution to and association with research published in six broad and 13 subject-specific accounting journals since 2004. Rather than use the corporate governance cornerstone or mosaic...