References

• 2003Risk management: The reinvention of internal control and the changing role of internal audit563 cited
• 2008Risk management and calculative cultures462 cited
• 2006The use of internal audit by Australian companies261 cited
• 2010Internal audit independence and objectivity: emerging research opportunities251 cited
• 2006Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics209 cited
• 2006Internal auditors' perception about their role in risk management202 cited
• 2010Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk181 cited
• 2006The Americas literature review on internal auditing162 cited
• 2000Internal auditors and a value‐added approach: the new business regime159 cited
• 2011Internal audit involvement in enterprise risk management146 cited
• 2013Informal interactions between audit committees and internal audit functions107 cited
• 2011Internal audit function: an exploratory study from Egyptian listed firms95 cited
• 2013Improving the Efficiency and Effectiveness of Risk‐Based Internal Audit Engagements93 cited
• 2017The role of internal auditing in corporate governance: a Foucauldian analysis86 cited