References

• 2015A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities278 cited
• 2010Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk181 cited
• 2015A new vision for internal audit127 cited
• 1996Sawyer's Internal Auditing: The Practice of Modern Internal Auditing102 cited
• 1998The Internal Auditing Handbook88 cited
• 2002The Role of Internal Audit in Government Financial Management: An International Perspective73 cited
• 1983Auditing: Integrated Concepts and Procedures.55 cited
• 2002Beyond Traditional Audit Techniques50 cited
• 2010Are internal auditing practices related to the age of the internal audit function?43 cited

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