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Internal auditing research: where are we going?

  1. Ahlawat Sunita S., Lowe D. Jordan, An Examination of Internal Auditor Objectivity: In‐House versus Outsourcing, 10.2308/aud.2004.23.2.147
  2. Allegrini, International Journal of Auditing, 7, 191 (2003)
  3. Allegrini, Managerial Auditing Journal, 21, 845 (2006)
  4. Ashbaugh-Skaife, Journal of Accounting and Economics, 44, 166 (2007)
  5. Bariff, Internal Audit Independence and Corporate Governance (2003)
  6. Brody, International Journal of Auditing, 4, 169 (2000)
  7. Caplan, Contemporary Accounting Research, 17, 387 (2000)
  8. Christopher, J. , Sarens, G. & Leung, P. (2009), ‘A critical analysis of the independence of the internal audit function: Evidence from Australia’, Accounting, Auditing and Accountability Journal, Vol. 22, No. 2.
  9. Committee of Sponsoring Organization of the Treadway Commission (COSO) (2004), Enterprise Risk Management - Integrated Framework.
  10. Cooper, Managerial Auditing Journal, 21, 822 (2006)
  11. Doyle, Journal of Accounting and Economics, 44, 193 (2007)
  12. Goodwin, International Journal of Auditing, 5, 107 (2001)
  13. Gramling, Journal of Accounting Literature, 23, 194 (2004)
  14. Hass, Managerial Auditing Journal, 21, 835 (2006)
  15. The Institute of Internal Auditors, Common Body of Knowledge in Internal Auditing (2007)
  16. The Institute of Internal Auditors UK and Ireland (2004), Position Statement: The Role of Internal Audit in Enterprise-wide Risk Management.
  17. Leung, The Role of Internal Audit in Corporate Governance and Management (2004)
  18. Melville, International Journal of Auditing, 3, 191 (1999)
  19. Mutchler, Research Opportunities in Internal Auditing, 231 (2003)
  20. Paape, International Journal of Auditing, 7, 247 (2003)
  21. Public Company Accounting Oversight Board (PCAOB) (2004), Auditing Standard No. 2: An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements.
  22. Ramamoorti, Research Opportunities in Internal Auditing, 1 (2003)
  23. Sarens, International Journal of Auditing, 10, 219 (2006)
  24. Sarens, Managerial Auditing Journal, 21, 63 (2006)
  25. Sarens, G. , De Beelde, I. & Everaert, P. (2008), ‘Internal audit: a comfort provider to the audit committee’, Working Paper, Université Catholique de Louvain.
  26. Schneider, Journal of Management Issues, 15, 486 (2003)
Bibliographic reference Sarens, Gerrit. Internal auditing research: where are we going?. In: International Journal of Auditing, Vol. 13, no. 1, p. 1-7 (2009)
Permanent URL http://hdl.handle.net/2078/70477