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Internal auditing research: where are we going?
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Document type | Article de périodique (Journal article) – Éditorial |
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Access type | Accès restreint |
Publication date | 2009 |
Journal information | "International Journal of Auditing" - Vol. 13, no. 1, p. 1-7 (2009) |
Peer reviewed | yes |
issn | 1099-1123 |
Publication status | Publié |
Affiliations |
Louvain School of Management
- Accounting & Finance UCL - SSH/ILSM/ILSM - Research Institute of Louvain School of Management |
Keywords | Internal auditing ; future research ; internal audit function quality ; effectiveness ; risk management ; internal control ; corporate governance |
Links |
- Ahlawat Sunita S., Lowe D. Jordan, An Examination of Internal Auditor Objectivity: In‐House versus Outsourcing, 10.2308/aud.2004.23.2.147
- Allegrini, International Journal of Auditing, 7, 191 (2003)
- Allegrini, Managerial Auditing Journal, 21, 845 (2006)
- Ashbaugh-Skaife, Journal of Accounting and Economics, 44, 166 (2007)
- Bariff, Internal Audit Independence and Corporate Governance (2003)
- Brody, International Journal of Auditing, 4, 169 (2000)
- Caplan, Contemporary Accounting Research, 17, 387 (2000)
- 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.
- Committee of Sponsoring Organization of the Treadway Commission (COSO) (2004), Enterprise Risk Management - Integrated Framework.
- Cooper, Managerial Auditing Journal, 21, 822 (2006)
- Doyle, Journal of Accounting and Economics, 44, 193 (2007)
- Goodwin, International Journal of Auditing, 5, 107 (2001)
- Gramling, Journal of Accounting Literature, 23, 194 (2004)
- Hass, Managerial Auditing Journal, 21, 835 (2006)
- The Institute of Internal Auditors, Common Body of Knowledge in Internal Auditing (2007)
- The Institute of Internal Auditors UK and Ireland (2004), Position Statement: The Role of Internal Audit in Enterprise-wide Risk Management.
- Leung, The Role of Internal Audit in Corporate Governance and Management (2004)
- Melville, International Journal of Auditing, 3, 191 (1999)
- Mutchler, Research Opportunities in Internal Auditing, 231 (2003)
- Paape, International Journal of Auditing, 7, 247 (2003)
- 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.
- Ramamoorti, Research Opportunities in Internal Auditing, 1 (2003)
- Sarens, International Journal of Auditing, 10, 219 (2006)
- Sarens, Managerial Auditing Journal, 21, 63 (2006)
- Sarens, G. , De Beelde, I. & Everaert, P. (2008), ‘Internal audit: a comfort provider to the audit committee’, Working Paper, Université Catholique de Louvain.
- 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) |
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Permanent URL | http://hdl.handle.net/2078/70477 |