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Internal auditors’ role and authority

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References

2003Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert200 cited
2000The New Role of the Internal Auditor: Implications for Internal Auditor Objectivity113 cited
2000An Analysis of the Demand for Reporting on Internal Control101 cited
1999The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence98 cited
2001Internalization versus externalization of the internal audit function: an examination of professional and organizational imperatives89 cited
2002The Evolution of the Knowledge Professional76 cited

Cited by

2011Quality in Qualitative Studies: The Case of Validity, Reliability and Generalizability134 cited
2017Associations among the Five Components within COSO Internal Control-Integrated Framework as the Underpinning of Quality Corporate Governance72 cited
2018IN SEARCH OF A MEASURE OF EFFECTIVENESS FOR INTERNAL AUDIT FUNCTIONS: AN INSTITUTIONAL PERSPECTIVE51 cited
2017Factors Influence Internal Audit Effectiveness45 cited
2020The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision45 cited
2009The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case45 cited
2011Accountability structures and management relationships of internal audit44 cited

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2017Factors that enhance the quality of the relationships between internal auditors and auditees: Evidence from Italian companies40 cited

2012“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms39 cited

2013EFFECT OF INTERNAL AUDIT ON FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN KENYA32 cited

2021Risk-based internal audit: factors related to its implementation30 cited

2008Internal audit outsourcing practice and rationales: SME evidence from New Zealand29 cited

2022THE FUTURE OF INTERNAL AUDITING: GARDENER OF GOVERNANCE26 cited

2020Application of COSO framework in whistle-blowing activities of public higher-learning institutions20 cited

2022The changing roles of internal auditors in the Ukrainian central government20 cited

2009Internal audit effectiveness: Relevant drivers of auditees satisfaction19 cited