Organizations are increasingly sourcing their business processes through external service
providers, a practice known as Business Process Outsourcing (BPO). Worldwide, the current …

This structured literature review adopts a multimethod and multitheoretical approach to
identify current knowledge about internal audit as well as related knowledge gaps. To that …

Internal audit provides useful and valuable services to organizations, and academic
research has established its importance in improving corporate governance. However, the …

Purpose–The purpose of this paper is to test the impact of the internal audit function (IAF), an
increasingly common internal governance mechanism, on a firm's financial reporting quality …

This study examines factors influencing internal audit effectiveness in the Tunisian context.
Data was collected from responses to a questionnaire addressed to chief audit executives of …

The purpose of this paper is to systematically review the literature on the influential factors of
internal audit effectiveness and articulate these factors in a conceptual model. A systematic …

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 …

SUMMARY Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5
(AS5) allows external auditors (EAs) to rely on the internal audit function (IAF) when the …

Purpose The purpose of this study is to examine the effect of the audit committee (AC)
independence, financial expertise, internal audit function, audit quality and ownership …

This paper investigates the association between the internal audit function attributes and
audit delay using a sample of 432 publicly traded firms in Malaysia in 2009. In this unique …