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A new vision for internal audit

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References

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2010Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk181 cited

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2019Factors affecting the internal auditors’ effectiveness in the Jordanian public sector75 cited
2015A Study on I nternal Auditor Perceptions of the Function Ability to Add Value71 cited

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2018The role of the internal audit function in integrated reporting: a developing economy perspective54 cited

2020Coordination Challenges in Implementing the Three Lines of Defense Model53 cited

2020Risk management, top management support, internal audit activities and fraud mitigation49 cited

2022The Influential Factors of Internal Audit Effectiveness: A Conceptual Model47 cited

2021Effects of digitalisation of organisations on internal audit activities and practices46 cited

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

2023The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers38 cited

2019Internal auditors’ perceptions of the function’s ability to investigate fraud36 cited

2018Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage34 cited