The Effects of Internal Audit’s Core Principles on Audit Characteristics
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DOI: 10.2308/jiar-2022-059
Abstract: We investigate the effect that adherence to the Institute of Internal Auditors’ Core Principles has on mission-based internal audit (IA) characteristics. Using 255 survey responses from Chief Audit Executives in Germany, Switzerland, and Austria, we… read more here.
Keywords: effects internal; core; internal audit; audit characteristics ... See more keywords