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Impacts of reporting lines and joint reviews on internal audit effectiveness

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Published in 2022 at "Managerial Auditing Journal"

DOI: 10.1108/maj-10-2020-2862

Abstract: Purpose This paper aims to examine the extent to which two commonly recommended information sharing and communication interventions, direct reporting lines between the internal audit function (IAF) and the audit committee (AC) and their joint… read more here.

Keywords: audit; joint reviews; lines joint; reviews internal ... See more keywords