مروری بر مطالعات حسابرسی داخلی با رویکرد مدل‎سازی موضوعی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشیار، گروه حسابداری، دانشکده مدیریت دانشگاه تهران، تهران، ایران.

2 دانشجوی دکتری، گروه مدیریت بازرگانی، دانشکده مدیریت دانشگاه تهران، تهران، ایران.

3 کارشناس ارشد، گروه مدیریت صنعتی، دانشکده مدیریت دانشگاه تهران، تهران، ایران.

چکیده

هدف: با توجه به تعدد و تنوع پژوهش‌های انجام‌شده در حوزه حسابرسی داخلی، این پژوهش با هدف شناخت عمیق‌تر پژوهش‌های حوزه حسابرسی، از طریق مرور سیستماتیک بر مطالعات موجود، به‌منظور طبقه‌بندی موضوعات و همچنین ترسیم برخی مسیرهای بالقوه تحقیقاتی آینده در این حوزه اجرا شده است.
روش: برای دستیابی به هدف پژوهش و بررسی کاراتر انبوهی از مقاله‌های مربوط به حوزه حسابرسی داخلی، از رویکرد «مرور ادبیات محاسبه‎محور (CLR)» استفاده شد و از این طریق، مجموعه مقاله‌های استخراج‌شده به لحاظ موضوعی مدل‌سازی شدند. اطلاعات لازم از پایگاه داده تامسون رویترز وب ‌آف ‌ساینس (WoS) برای 1401 مقاله، طی سال‌های 1920 تا 2021 جمع‌آوری شده‌اند.
یافته‌ها: خروجی مدل‌سازی موضوعی، محوریت هفت حوزه در پژوهش‌های حسابرسی داخلی را به این شرح نمایش می‌دهد: حسابرسی داخلی در صنعت بهداشت و درمان؛ حسابرسی داخلی در حوزه‌های مدیریت ریسک و تقلب و کنترل‌های داخلی؛ شایستگی و آموزش و کیفیت حسابرسی داخلی و رابطه حسابرس مستقل و حسابرسی داخلی. بررسی جداگانه هر یک از این موضوعات شناسایی شده در ارتباط با حسابرسی داخلی، گویای اهم پژوهش‌های صورت‌گرفته در این حوزه مشخص و شناسایی فرصت‌های موجود برای پژوهش‌های بعدی است.
نتیجه‌گیری: در سیر تکامل حسابرسی داخلی (تقریباً 100 سال گذشته) از لحاظ فلسفه وجودی، می‌توان گفت که حصول اطمینان به صحت دفاتر و حساب‌های مالی و جلوگیری از سوءاستفاده از وجوه یا اموال شرکت، با ‎کمک به ایجاد و افزودن ارزش برای شرکت‌ها تغییر کرده است؛ خدمات آن از اطمینان‌بخشی به گزارش‌های مالی و پاسخ‌گویی به ذی‌نفعان محدود آن، یعنی مدیران ارشد، به اطمینان‌بخشی و مشاوره و پیش‌بینی ریسک شرکت برای کلیه ذی‌نفعان شرکت و پاسخ‌گویی به آنان ارتقا یافته است. تغییر جهت پاسخ‌گویی حسابرسی داخلی و همکاری بیشتر آن با حسابرسان مستقل، به‌همراه رشد فناوری و افزایش پیچیدگی سازمان‌ها، به تغییر در شایستگی و مهارت‌های مورد نیاز، به‌علاوه بهبود استقلال و بی‌طرفی آن و همچنین درگیر شدن حسابرسان داخلی در سایر حوزه‌‌های تخصصی (به غیر از حسابداری و حسابرسی) منجر شده و انتظار می‌رود این روند در آینده ادامه یابد.

کلیدواژه‌ها


عنوان مقاله [English]

A Review of Internal Audit Research Using Topic Modeling

نویسندگان [English]

  • Bita Mashayekhi 1
  • Amir Salar Vanaki 2
  • Mesbah Sivandian 3
1 Associate Prof., Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
2 Ph.D. Candidate, Department of Business Management, Faculty of Management, University of Tehran, Tehran, Iran.
3 MSc. Department of Industrial Management, Faculty of Management, University of Tehran, Tehran, Iran.
چکیده [English]

Objective: According to the variety and diversity of research conducted in the field of internal auditing, the purpose of this research is to gain a deeper understanding of the topic by conducting a systematic review of existing studies to classify topics and outline some potential future research directions.
Methods: In order to achieve our purpose and to more efficiently examine a large number of articles, the "Computational Literature Review (CLR)" approach is used, and through this, the content of abstracts is analyzed automatically to provide a set of research topics within internal audit literature (Topic Modeling). The required information is collected from the Thomson Reuters Web of Science (WoS) database for 1401 articles over almost one hundred years (1920 to 2021).
Results: The results of Topic Modeling show the focus of seven areas in internal audit research as follows: internal audit in the healthcare industry; internal audit in the areas of risk management, fraud, and internal controls; competence and training and internal audit quality; and the relationship between the external auditor and the internal auditor. A separate review of each of these identified issues related to internal audit reveals the most critical research conducted in this area and identifies some avenues for future research.
Conclusion: The results of this study indicate that throughout the evolution of internal auditing during its history (almost 100 years), its philosophy has evolved from ensuring the accuracy of financial statements and accounts and preventing the misuse of corporate funds or assets by helping to create and add value to companies. Internal auditing services have been upgraded from assuring financial statements and responding to its limited stakeholders (i.e., senior managers), giving assurance, consulting, forecasting risk, and being accountable to all stakeholders. Also, the change in the accountability direction of internal audit and its greater cooperation with external auditors, and the growth of technology and increasing the complexity of organizations have led to changes in competencies and skills required and improving and promoting its independence and objectivity; also engaging internal auditors in other areas of expertise (other than accounting and auditing), then it is expected that the trend will continue in the future.

کلیدواژه‌ها [English]

  • Internal audit
  • topic modeling
  • Computational Literature Review
  • Latent Dirichlet Allocation (LDA)
اخروی جوقان، ابوذر؛ رحیمیان، نظام‌الدین؛ قره داغی، مریم (1397). عوامل مؤثر بر اثربخشی حسابرسی داخلی از دیدگاه اعضای کمیته حسابرسی. بررسی‏‌های حسابداری و حسابرسی، 25(3)، 311-326.
مشایخی، بیتا؛ یزدانیان، عالمه (1397). شناسایی عناصر کلیدی حسابرسی داخلی. بررسی‏‌های حسابداری و حسابرسی، 25 (1)، 158-135.
ناطقی، سمیرا؛ مهرانی، کاوه؛ تحریری، آرش (1397). مروری بر پژوهش‌های حسابرسی در ایران. بررسی‏‌های حسابداری و حسابرسی، 25 (1)، 179-158.
نیکبخت، محمدرضا؛ احمدخان بیگی، مصطفی (1397). تأثیر حاکمیت شرکتی بر کیفیت گزارشگری مالی: رویکرد یکپارچه. بررسی‏‌های حسابداری و حسابرسی، 25(3)، 433-455.
 
References
Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal Audit Quality and Financial Reporting Quality: The
Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence. Journal of Accounting Research, 54(1), 3–40. https://doi.org/10.1111/1475-679X.12099
Abbott, L. J., Parker, S., & Peters, G. F. (2012). Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics. Contemporary Accounting Research, 29(1), 94–118. https://doi.org/10.1111/j.1911-3846.2011.01072.x
Abbott, L. J., Parker, S., Peters, G. F., & Rama, D. V. (2007). Corporate governance, audit quality, and the sarbanes-oxley act: Evidence from internal audit outsourcing. Accounting Review, 82, 803–835. https://doi.org/10.2308/accr.2007.82.4.803
Abdel-khalik, A. R., Snowball, D., & Wragge, J. H. (1983). The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs. Accounting Review, 58(2), 215–227.
Abdolmohammadi, M. J., & Shanteau, J. (1992). Personal attributes of expert auditors. Organizational Behavior and Human Decision Processes, 53, 158–172. https://doi.org/10.1016/0749-5978(92)90060-K
Abdolmohammadi, M. J., Burnaby, P., & Hass, S. (2006). A review of prior common body of knowledgeCBOK studies in internal auditing and an overview of the global CBOK 2006. In Managerial Auditing Journal. https://doi.org/10.1108/02686900610703750
Abdullah, R., Ismail, Z., & Smith, M. (2018). Audit committees’ involvement and the effects of quality in the internal audit function on corporate governance. International Journal of Auditing. https://doi.org/10.1111/ijau.12124
Abuazza, W. O., Mihret, D. G., James, K., & Best, P. (2015). The perceived scope of internal audit function in libyan public enterprises. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-10-2014-1109
AHIA, & Protiviti. (2012). Top Priorities for Internal Audit in Healthcare Provider. https://ahia.org/assets/Uploads/pdfUpload/AHIA-Protiviti-2012-Healthcare-IA-Survey.pdf
Ahmad, Z., & Taylor, D. (2009). Commitment to independence by internal auditors: The effects of role ambiguity and role conflict. Managerial Auditing Journal, 24(9), 899–925. https://doi.org/10.1108/02686900910994827
Albrecht, S., Albrecht, C., Albrecht, C., Zimbelman, M. (2009). Fraud Examination, 3rd ed., South-Western Cengage Learning.
Al-Dhamari, R. A., Al-Gamrh, B., Ku Ismail, K. N. I., & Haji Ismail, S. S. (2018). Related party transactions and audit fees: the role of the internal audit function. Journal of Management and Governance. https://doi.org/10.1007/s10997-017-9376-6
Allegrini, M., D’Onza, G., Paape, L., Melville, R., & Sarens, G. (2006). The European literature review on internal auditing. In Managerial Auditing Journal. https://doi.org/10.1108/02686900610703787
AL-Qadasi, A. A., Abidin, S., & Al-Jaifi, H. A. (2019). The puzzle of internal audit function budget toward specialist auditor choice and audit fees Does family ownership matter? Malaysian evidence. Managerial Auditing Journal, 34(2), 208–243. https://doi.org/10.1108/MAJ-09-2017-1655
Al-Shetwi, M., Ramadili, S. M., Chowdury, T. H. S., & Sori, Z. M. (2011). Impact of internal audit function (IAF) on financial reporting quality (FRQ): Evidence from Saudi Arabia. African Journal of Business, 5(27), 11189–11198. https://doi.org/10.5897/AJBM11.1805
Al-Sukker, A., Ross, D., Abdel-Qader, W., & Al-Akra, M. (2018). External auditor reliance on the work of the internal audit function in Jordanian listed companies. International Journal of Auditing, 22(2), 317–328. https://doi.org/10.1111/ijau.12122
Alzeban, A. (2018). The association between internal audit department characteristics and IFRS compliance. Asian Review of Accounting, 26(3), 336–358. https://doi.org/10.1108/ARA-03-2017-0054
Alzeban, A. (2019). The relationship between internal control and internal audit recommendations. Revista Espanola de Financiacion y Contabilidad. https://doi.org/10.1080/02102412.2018.1537172
Anderson, U., Christ, M. H., Johnstone, K. M., & Rittenberg, L. E. (2012). A post-SOX examination of factors associated with the size of internal audit functions. Accounting Horizons, 26(2), 167–191. https://doi.org/10.2308/acch-50115
Arena, M., & Azzone, G. (2009). Identifying Organizational Drivers of Internal Audit Effectiveness. International Journal of Auditing. https://doi.org/10.1111/j.1099-1123.2008.00392.x
Arena, M., Arnaboldi, M., & Azzone, G. (2010). The organizational dynamics of Enterprise Risk Management. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2010.07.003
Argento, D., Umans, T., Hakansson, P., & Johansson, A. (2018). Reliance on the internal auditors’ work: experiences of Swedish external auditors. Journal of Management Control, 29(3–4), 295–325. https://doi.org/10.1007/s00187-018-00272-7
Arnott, D. (2006). Cognitive biases and decision support systems development: A design science approach. Information Systems Journal, 16(1), 55–78. https://doi.org/10.1111/j.1365-2575.2006.00208.x
Asare, S. K., Davidson, R. A., & Gramling, A. A. (2008). Internal Auditors’ Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives. International Journal of Auditing. https://doi.org/10.1111/j.1099-1123.2008.00379.x
Ashbaugh-skaife, H., Collins, D. W., & Lafond, R. (2008). The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity Hollis Ashbaugh-Skaife. The Accounting Review. https://doi.org/10.2308/accr.2008.83.1.217
Atkisson, C. T. (1946). Significant Contributions of Modern Internal Auditing to Management. Accounting Review, 21(2), 121-128.
Ayios, A., Jeurissen, R., Manning, P., & Spence, L. J. (2014). Social capital: A review from an ethics perspective. Business Ethics, 23(1), 108–124. https://doi.org/10.1111/beer.12040
Bao, Y., Ke, B., Li, B., Yu, Y. J., & Zhang, J. (2020). Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach. Journal of Accounting Research, 58(1), 199-235. https://doi.org/10.1111/1475-679X.12292
Barac, K., & van Staden, M. (2009). The correlation between perceived internal audit quality and defined corporate governance soundness. African Journal of Business Management, 3(1), 946-958.
Barnes, R., & Cruz, A. (2007). A Roadmap For Evaluating Financial Institutions’ ERM Practices. S&P Global Rating. https://www.standardandpoors.com/ja_JP/delegate/get PDF;jsessionid=7FE5EC7ED00B29CFE94272A3B081924C?articleId=1855956&type=COMMENTS&subType=CRITERIA
Bartlett, G.‌., Kremin, J., Saunders, K. K., & Wood, D. A. (2016). Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing. Behavioral Research in Accounting, 29(1), 119–130. https://doi.org/10.2308/bria-51643
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Lapides, P. D. (2000). Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons. https://doi.org/10.2308/acch.2000.14.4.441
Beasley, M. S., Clune, R., & Hermanson, D. (2006). The Impact of Enterprise Risk Management on the Internal Audit Function. Journal of Forensic Accounting, June, 1–20.
Beasley, M., Carcello, J., & Hermanson, D. (1999). Fraudulent financial reporting: 1987–1997. An analysis of public companies.
Bedard, J. C., & Graham, L. (2011). Detection and severity classifications of sarbanes-oxley section 404 internal control deficiencies. Accounting Review, 86(3), 825–855. https://doi.org/10.2308/accr.00000036
Behrend, J., & Eulerich, M. (2019). The evolution of internal audit research: a bibliometric analysis of published documents (1926-2016). Accounting History Review, 29(1), 103–139. https://doi.org/10.1080/21552851.2019.1606721
Bento, R. F., Mertins, L., & White, L. F. (2018). Risk Management and Internal Control: A Study of Management Accounting Practice. Advances in Management Accounting, 30, 1–25. https://doi.org/https://doi.org/10.1108/S1474-787120180000030002
Berk, M., Callaly, T., & Hyland, M. (2003). The evolution of clinical audit as a tool for quality improvement. Journal Of Evaluation In Clinical Practice, 9(2), 251–257. https://doi.org/10.1046/j.1365-2753.2003.00389.x
Bhattacharjee, S., Maletta, M. J., & Moreno, K. K. (2016). The Role of Account Subjectivity and Risk of Material Misstatement on Auditors’ Internal Audit Reliance Judgments. Accounting Horizons, 30(2), 225–238. https://doi.org/10.2308/acch-51363
Biddle, G. C., & Hilary, G. (2006). Accounting quality and firm-level capital investment. Accounting Review, 81(6), 963-982. https://doi.org/10.2308/accr.2006.81.5.963
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48(2&3), 112-131. https://doi.org/10.1016/j.jacceco.2009.09.001
Blei, D. M. (2012). Introduction to Probabilistic Topic Models. Communications of the ACM. https://doi.org/10.1145/2133806.2133826
Börner, K. (2010). Atlas of science: visualizing what we know. Cambridge, Mass. MIT Press.
Boskou, G., Kirkos, E., & Spathis, C. (2019). Classifying internal audit quality using textual analysis: the case of auditor selection. Managerial Auditing Journal, 34(8), 924–950. https://doi.org/10.1108/MAJ-01-2018-1785
Braithwaite, J., & Coiera, E. (2010). Beyond patient safety Flatland. In Journal of the Royal Society of Medicine. https://doi.org/10.1258/jrsm.2010.100032
Brandon, D. M. (2010). External auditor evaluations of outsourced internal auditors. Auditing: A Journal of Practice & Theory, 29(2), 159–173. https://doi.org/10.2308/aud.2010.29.2.159
Breger, D., Edmonds, M., & Ortegren, M. (2020). Internal audit standard compliance, potentially competing duties, and external auditors’ reliance decision. Journal of Corporate Accounting and Finance, 31(1), 112–124. https://doi.org/10.1002/jcaf.22434
Brien, J. A. E. (2010). Patient safety beyond the hospital. In Journal of Pharmacy Practice and Research. https://doi.org/10.1002/j.2055-2335.2010.tb00533.x
Brink, V., & Cashin J. (1958). Internal Auditing. New York: Ronald Press.
Brink, V., & Witt, H. (1982). Modern Internal Auditing. John Wiley and Sons Ltd.
Brody, R. G., Golen, S. P., & Reckers, P. M. J. (1998). An empirical investigation of the interface between internal and external auditors. Accounting and Business Research. https://doi.org/10.1080/00014788.1998.9728907
Brody, R. G., Haynes, C. M., & White, C. G. (2015). Is PCAOB Standard No. 5 Impairing Auditor Objectivity? Current Issues in Auditing, 9(2), C1–C7. https://doi.org/10.2308/ciia-51144
Broihanne, M. H., Merli, M., & Roger, P. (2014). Overconfidence, risk perception and the risk-taking behavior of finance professionals. Finance Research Letters, 11(2), 64–73. https://doi.org/10.1016/j.frl.2013.11.002
Brown, A., Santilli, M., & Scott, B. (2015). The internal audit of clinical areas: a pilot of the internal audit methodology in a health service emergency department. International Journal for Quality in Health Care, 27(6), 520–522. https://doi.org/10.1093/intqhc/mzv085
Burton, F. G., Starliper, M. W., Summers, S. L., & Wood, D. A. (2015). The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors. Accounting Horizons. https://doi.org/10.2308/acch-50925
Campion, M. A., Fink, A. A., Ruggeberg, B. J., Carr, L., Phillips, G. M., & Odman, R. B. (2011). Doing competencies well: Best practices in competency modeling. Personnel Psychology, 64, 225–262. https://doi.org/10.1111/j.1744-6570.2010.01207.x
Carcello, J. V., Eulerich, M., Masli, A., & Wood, D. A. (2018). The Value to Management of Using the Internal Audit Function as a Management Training Ground. Accounting Horizons, 32(2), 121–140. https://doi.org/10.2308/acch-52046
Carcello, J. V., Eulerich, M., Masli, A., & Wood, D. A. (2020). Are Internal Audits Associated with Reductions in Perceived Risk? Auditing: A Journal of Practice & Theory. https://doi.org/10.2308/ajpt-19-036
Cengiz, T. B., Jarrar, A., Power, C., Joyce, D., Anzlovar, N., & Morris-Stiff, G. (2020). Antimicrobial Stewardship Reduces Surgical Site Infection Rate, as Well as Number and Severity of Pancreatic Fistulae after Pancreatoduodenectomy. Surgical Infections, 21(3), 212–217. https://doi.org/10.1089/sur.2019.108
Chambers, A. D. (2014). New guidance on internal audit - an analysis and appraisal of recent developments. Managerial Auditing Journal, 29(10), 196–218. https://doi.org/10.1108/MAJ-08-2013-0925
Chambers, A. D., & Odar, M. (2015). A new vision for internal audit. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-08-2014-1073
Chen, L. H., Chung, H. H. (Sally), Peters, G. F., & Wynn, J. P. (Jeannie). (2017). Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective. Auditing-A Journal of Practice & Theory, 36(2), 21–43. https://doi.org/10.2308/ajpt-51575
Cheng, K.-H., & Lin, W.-Y. (2017). Characteristics of Internal Auditors and Financial Reporting Quality. Journal of Accounting Review, 64, 113–146. https://doi.org/10.6552/JOAR.2017.64.4
Cheng, M., Dhaliwal, D., & Zhang, Y. (2013). Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2013.03.001
Ching, W. (2015). Defining Reputational Risk. Risk Management Monitor.
Chuang, J., Manning, C., & Heer, J. (2012). Termite: Visualization Techniques for Assessing Textual Topic Models Categories and Subject Descriptors. International Conference on Advanced Visual Interfaces (AVI). https://doi.org/10.1145/2254556.2254572
CIMA. (2008). Fraud risk management: A guide to good practice. Chartered Institute of Management Accountants.
Coetzee, P. (2016). Contribution of internal auditing to risk management. International Journal of Public Sector Management. https://doi.org/10.1108/ijpsm-12-2015-0215
Cohen, A., & Sayag, G. (2010). The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00092.x
Cooper, B. J., Leung, P., & Wong, G. (2006). The Asia Pacific literature review on internal auditing. In Managerial Auditing Journal. https://doi.org/10.1108/02686900610703769
Coram, P., Ferguson, C., & Moroney, R. (2008). Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting and Finance. https://doi.org/10.1111/j.1467-629X.2007.00247.x
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2004). Enterprise risk management: Integrated framework.
Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2016). Fraud Risk Management Guide-Executive Summary. https://www.coso.org/Documents/COSO-Fraud-Risk-Management-Guide-Executive-Summary.pdf
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2017). Enterprise Risk Management Integrating with strategy and performance.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2019). Internal Control – Integrated Framework: An Implementation Guide for the Healthcare Provider Industry.
Courtemanche, G. (1988). The ethics of whistle blowing. Internal Auditor, 36–41.
Čular, M., Slapničar, S., & Vuko, T. (2020). The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision. European Accounting Review. https://doi.org/10.2139/ssrn.3524816
D’Onza, G., Selim, G. M., Melville, R., & Allegrini, M. (2015). A Study on Internal Auditor Perceptions of the Function Ability to Add Value. International Journal of Auditing, 19(3), 182–194. https://doi.org/10.1111/ijau.12048
Daum, B., Feld, N., Allix, O., & Rolfes, R. (2019). A review of computational modelling approaches to compressive failure in laminates. In Composites Science and Technology. https://doi.org/10.1016/j.compscitech.2019.05.020
Davies, J., Moxey, P., & Welch, I. (2010). Risk and reward: Tempering the pursuit of profit.
Deloitte & Touche. (2017). Cybersecurity and the role of internal audit - An urgent call to action. https://www2.deloitte.com/content/dam/Deloitte/us/Documents/risk/us-risk-cyber-ia-urgent-call-to-action.pdf
Deloitte. (2014). 2014 Global Survey on Reputation Risk. Deloitte Touche Tohmatsu Limited. https://www2.deloitte.com/content/dam/Deloitte/pl/Documents/Reports/pl_Reputation_Risk_survey_EN.pdf
Deloitte. (2017). 2018 Planning Priorities for Internal Audit in Financial Services. https://www2.deloitte.com/uk/en/pages/audit/articles/2018-planning-priorities-for-internal-audit-in-fs.html
Desai, V., Roberts, R. W., & Srivastava, R. (2010). An analytical model for external auditor evaluation of the internal audit function using belief functions. Contemporary Accounting Research, 27(2), 537–595. https://doi.org/10.1111/j.1911-3846.2010.01016.x
Dittenhofer, M. (2001). Internal auditing effectiveness: An expansion of present methods. Managerial Auditing Journal, 16, 443–450. https://doi.org/10.1108/EUM0000000006064
Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal control weaknesses and financial reporting fraud. Auditing. https://doi.org/10.2308/ajpt-51608
Dubey, M. (2016). Developing an Agile Business Excellence Model for Organizational Sustainability. Global Business and Organizational Excellence, 35(2), 60–71. https://doi.org/10.1002/joe.21656
Edwards, D., Kusel, J., & Oxner, T. (2003). Internal auditing in hospitals. Hospital Topics. https://doi.org/10.1080/00185860309598029
Ege, M. S. (2015). Does internal audit function quality deter management misconduct? The Accounting Review, 90(2), 495–527.
Engelhard, E. A. N., Smit, C., Van Sighem, A., Reiss, P., Nieuwkerk, P. T., Kroon, F. P., Brinkman, K., & Geerlings, S. E. (2016). Impact of HIV care facility characteristics on the cascade of care in HIV-infected patients in the Netherlands. AIDS, 30(2), 301–310. https://doi.org/10.1097/QAD.0000000000000938
Erasmus, L., & Coetzee, P. (2018). Drivers of stakeholders’ view of internal audit effectiveness: Management versus audit committee. Managerial Auditing Journal, 33(1), 90–114. https://doi.org/10.1108/MAJ-05-2017-1558
Escrig-Tena, A. B., Garcia-Juan, B., & Segarra-Ciprés, M. (2019). Drivers and internalisation of the EFQM excellence model. International Journal of Quality and Reliability Management. https://doi.org/10.1108/IJQRM-08-2017-0161
Essel, V., van Vuuren, U., De Sa, A., Govender, S., Murie, K., Schlemmer, A., Gunst, C., Namane, M., Boulle, A., & de Vries, E. (2015). Auditing chronic disease care: Does it make a difference? AFRICAN Journal of Primary Health Care & Family Medicine, 7(1). https://doi.org/10.4102/phcfm.v7i1.753
(2013). Matching Internal Audit talent to organizational needs. Insights on Governance, Risk and Compliance.
Fanning, K., & David Piercey, M. (2014). Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting. In Accounting, Organizations and Society, 39(8), 575–589. https://doi.org/10.1016/j.aos.2014.07.002
Farber, D. B. (2005). Restoring trust after fraud: Does corporate governance matter? Accounting Review. https://doi.org/10.2308/accr.2005.80.2.539
Fazlida, M. R., Paino, H., & Abd Jabar, F. (2015). The Influence of External Auditor’s Working Style, Communication Barriers and Enterprise Risk Management Toward Reliance on Internal Auditor’s Work. Advanced Science Letters, 21(5, SI), 1239–1242. https://doi.org/10.1166/asl.2015.5990
Felix, W., Gramling, A., & Maletta, M. (2001). The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research, 39(3), 513–534. https://doi.org/10.1111/1475-679X.00026
Feng, M., Li, C., & McVay, S. (2009). Internal control and management guidance. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2009.09.004
Fernald, B. H., (1943). Internal Auditing. The Accounting Review, 18(3), 228–234.
Fiala, D., Grady, K. P., & Smigla, R. (1993). Continued cost justification of an operating room satellite pharmacy. American Journal of Hospital Pharmacy, 50(3), 467- 469. https://doi.org/10.1093/ajhp/50.3.467
Ford, D. V., Jones, K. H., Verplancke, J.-P. P., Lyons, R. A., John, G., Brown, G., Brooks, C. J., Thompson, S., Bodger, O., Couch, T., & Leake, K. (2009). The SAIL Databank: building a national architecture for e-health research and evaluation. BMC Health Services Research, 9. https://doi.org/10.1186/1472-6963-9-157
Fraser, I., & Henry, W. (2007). Embedding risk management: Structures and approaches. Managerial Auditing Journal. https://doi.org/10.1108/02686900710741955
Gephart, R. P., Van Maanen, J., & Oberlechner, T. (2009). Organizations and risk in late modernity. Organization Studies, 30(2-3). https://doi.org/10.1177/0170840608101474
Ghodoussipour, S., Naser-Tavakolian, A., Cameron, B., Mitra, A. P., Miranda, G., Cai, J., Bhanvadia, S., Aron, M., Desai, M., Gill, I., Schuckman, A., Daneshmand, S., & Djaladat, H. (2020). Internal audit of an enhanced recovery after surgery protocol for radical cystectomy. World Journal of Urology. https://doi.org/10.1007/s00345-020-03135-w
Glänzel, W. (2014). Analysis of co-authorship patterns at the individual level. Transinformação, 26(3). https://doi.org/https://doi.org/10.1590/0103-3786201400030001
Goh, B. W., & Li, D. (2011). Internal controls and conditional conservatism. Accounting Review. https://doi.org/10.2308/accr.00000041
Goldman, E., Peyer, U., & Stefanescu, I. (2012). Financial misrepresentation and its impact on rivals. Financial Management. https://doi.org/10.1111/j.1755-053X.2012.01211.x
Goodwin-Stewart, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance, 46(3), 387–404. https://doi.org/10.1111/j.1467-629X.2006.00174.x
Goosen, R. (2016). The development of an integrated IT risk assessment questionnaire for internal auditors’ use. Southern African Journal of Accountability and Auditing Research-SAJAAR, 18(1), 63–71.
Gordon, L. A., Loeb, M. P., & Tseng, C. Y. (2009). Enterprise risk management and firm performance: A contingency perspective. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2009.06.006
Gramling, A. (1999). External auditors’ reliance on work performed by internal auditors: The influence of fee pressure on this reliance decision. Auditing: A Journal of Practice & Theory, 117–135.
Gramling, A. A., & Myers, P. M. (1997). Practitioners’ and users’ perceptions of the benefits of certification of internal auditors. Accounting Horizons, 11(1), 39–53.
Gramling, A., Maletta, M., Schneider, A., & Church, B. (2004). The Role of the Internal Audit Function in Corporate Governance. Journal of Accounting Literature.
Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies. Journal of Management and Governance. https://doi.org/10.1007/s10997-016-9342-8
Gupte, G. L., Haghighi, K. S., Sharif, K., Mayer, D. A., Beath, S. V., Kelly, D. A., Buckels, J., de Goyet, J. D., Mirza, D. F., & Millar, A. J. (2010). Surgical complications after intestinal transplantation in infants and children-UK experience. Journal of Pediatric Surgery, 45(7), 1473–1478. https://doi.org/10.1016/j.jpedsurg.2009.08.026
Hanskamp-Sebregts, M., Zegers, M., Boeijen, W., Westert, G. P., Van Gurp, P. J., & Wollersheim, H. (2013). Effects of auditing patient safety in hospital care: design of a mixed-method evaluation. BMC Health Services Research, 13, 2–11. https://doi.org/10.1186/1472-6963-13-226
Harrington, C. (2004). Internal audit’s new role. Journal of Accountantcy, 198(3), 65–70. https://www.journalofaccountancy.com/issues/2004/sep/internalauditsnewrole.html
Hass, S., Abdolmohammadi, M. J., & Burnaby, P. (2006). The Americas literature review on internal auditing. Managerial Auditing Journal, 21(8), 835–844. https://doi.org/10.1108/02686900610703778
Hay, D. C., Knechel, W. R., & Wong, N. (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23(1), 141–191. https://doi.org/10.1506/4XR4-KT5V-E8CN-91GX
Hazami-Ammar, S. (2019a). Internal auditors’ perceptions of the function’s ability to investigate fraud. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-09-2017-0098
Hazami-Ammar, S. (2019b). Some evidence on the impact of internal audit on external audit fees Data provided by the Institute of Internal Auditors are subject to restrictions. Journal of Corporate Accounting and Finance, 30(2), 64–81. https://doi.org/10.1002/jcaf.22384
Health and Safety Executive, H. (2013). Leading health and safety at work: Actions for directors, board members, business owners and organisations of all sizes. The Institute of Directors and the Health and Safety Executive. https://www.hse.gov.uk/pubns/indg417.pdf
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics. https://doi.org/10.1016/S0165-4101(01)00018-0
Heinänen, M., Brinck, T., Lefering, R., Handolin, L., & Söderlund, T. (2019). How to Validate Data Quality in a Trauma Registry? The Helsinki Trauma Registry Internal Audit. Scandinavian Journal of Surgery. https://doi.org/10.1177/1457496919883961
Hofmann, T. (1999). Probabilistic latent semantic analysis. Proceedings of the Fifteenth Conference on Uncertainty in Artificial Intelligence, 289–296.
Hogan, C. E., Rezaee, Z., Riley, R. A., & Velury, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing. https://doi.org/10.2308/aud.2008.27.2.231
Hogarth, R. M. (1991). A Perspective on Cognitive Research in Accounting. The Accounting Review, 66(2), 277–290.
Hommel, A., Ulander, K., & Thorngren, K. G. (2003). Improvements in pain relief, handling time and pressure ulcers through internal audits of hip fracture patients. Scandinavian Journal of Caring Sciences, 17(1), 78–83. https://doi.org/10.1046/j.1471-6712.2003.00212.x
Hoque, Z., & Alam, M. (1999). TQM adoption, institutionalism and changes in management accounting systems: A case study. Accounting and Business Research, 29(3), 199–210. https://doi.org/10.1080/00014788.1999.9729580
Hosmer, L. T. (1995). Trust: The Connecting Link between Organizational Theory and Philosophical Ethics. The Academy of Management Review, 20(2), 379–403. https://doi.org/10.2307/258851
Huczynski, A. A., & Buchanan, D. A. (2019). Organizational Behaviour. Pearson.
Institute of Internal Auditors (IIA). (1999a). Definition of Internal Auditing. http://www.theiia.org/guidance/standards-and-practices/professional-practices-framework/%0Adefinition-of-internal-auditing/
Institute of Internal Auditors (IIA). (1999b). Internal Audit Competency Framework. Altamonte Springs, FL: Institute of Internal Auditors. https://na.theiia.org/standards-guidance/Public Documents/Internal-Audit-Competency-Framework.pdf
Institute of Internal Auditors (IIA). (2013). The IIA Global Internal Audit Competency Framework. https://na.theiia.org/about-us/Public Documents/The-IIA-Global-Internal-Audit-Competency-Framework.pdf
Institute of Internal Auditors (IIA).  (2015). The Framework for Internal Audit Effectiveness: The New IPPF. The Institute of Internal Auditors. https://na.theiia.org/standards-guidance/Public Documents/The-Framework-for-Internal-Audit-Effectiveness-The-New-IPPF-Brochure.pdf
Institute of Internal Auditors (IIA). (2017). International standards for the professional practice of internal auditing (standards). The Institute of Internal Auditors. https://doi.org/10.1016/S0022-0981(98)00154-3
Institute of Internal Auditors (IIA).  (2018). Internal Auditing’s Role in Corporate Governance. IIA Position Paper-The Institute of Internal Auditors. https://na.theiia.org/about-ia/PublicDocuments/Internal-Auditings-Role-in-Corporate-Governance.pdf
Institute of Internal Auditors (IIA).  (2019). Fraud and Internal Audit. The Institute of Internal Auditors’ Position Papers. https://na.theiia.org/about-ia/PublicDocuments/Fraud-and-Internal-Audit.pdf
Islam, M. S., Farah, N., & Stafford, T. F. (2018). Factors associated with security/cybersecurity audit by internal audit function: An international study. Managerial Auditing Journal, 33(4), 377–409. https://doi.org/10.1108/MAJ-07-2017-1595
Jagoda, K., & Wojcik, P. (2019). Implementation of risk management and corporate sustainability in the Canadian oil and gas industry: An evolutionary perspective. Accounting Research Journal. https://doi.org/10.1108/ARJ-05-2016-0053
Jansen, M., Tan, A., Deppeler, A., Alfred, J., Javani, P., & Rao, V. D. (2019). Re-inventing Internal Controls in the Digital Age. In Retrieved from PwC: https://www. pwc. com/sg/en/publications/assets/reinventing-internal-controls-in-thedigital-age-201904. pdf.
Jha, A. (2019). Financial Reports and Social Capital. Journal of Business Ethics, 155(2), 567–596. https://doi.org/10.1007/s10551-017-3495-5
Jiang, L., André, P., & Richard, C. (2018). An international study of internal audit function quality. Accounting and Business Research, 48(3), 264-298. https://doi.org/10.1080/00014788.2017.1357461
Jiang, L., Messier Jr., W. F., & Wood, D. A. (2020). The Association between Internal Audit Operations-Related Services and Firm Operating Performance. Auditing: A Journal of Practice & Theory, 39(1), 101–124. https://doi.org/10.2308/ajpt-52565
Kabuye, F., Nkundabanyanga, S. K., Opiso, J., & Nakabuye, Z. (2017). Internal audit organisational status, competencies, activities and fraud management in the financial services sector. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-09-2016-1452
Kahyaoglu, S. B., & Caliyurt, K. (2018). Cyber security assurance process from the internal audit perspective. Managerial Auditing Journal, 33(4), 360–376. https://doi.org/10.1108/MAJ-02-2018-1804
Kaplan, R. S. (1994). Management accounting (1984-1994): Development of new practice and theory. Management Accounting Research, 5, 247–260. https://doi.org/10.1006/mare.1994.1015
Kekäle, J. (2015). A human resources model supporting academic excellence. Tertiary Education and Management, 21(2), 160–171. https://doi.org/10.1080/13583883.2015.1009382
Kelly, M. (2019). The 2019 Internal Audit Priorities Report: An annual look at the challenges, needs, and strategic planning of internal audit. In MIS Training Institute (MISTI).
Khelil, I., Hussainey, K., Hussainey, K., & Noubbigh, H. (2016). Audit committee – internal audit interaction and moral courage. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-06-2015-1205
Khlif, H., & Samaha, K. (2016). Audit committee activity and internal control quality in Egypt: Does external auditor’s size matter? Managerial Auditing Journal, 31(3), 269–289. https://doi.org/10.1108/MAJ-08-2014-1084
Kim, S. S. (2019). The role of knowledge and organizational support in explaining managers’ active risk management behavior. Journal of Enterprise Information Management. https://doi.org/10.1108/JEIM-07-2018-0159
Kinney, W. R., & Simunic, D. A. (2005). Discussion of twenty-five years of audit deregulation and re-regulation: What does it mean for 2005 and beyond? Auditing. https://doi.org/10.2308/aud.2005.24.supplement.89
Koh, W. Y., Ren, W., Mukherjee, R. K., & Chung, H. T. (2009). Internal Audit of a Comprehensive IMRT Program for Prostate Cancer: A Model for Centers in Developing Countries? International Journal of Radiation Oncology Biology Physics, 74(5), 1447–1454. https://doi.org/10.1016/j.ijrobp.2008.10.010
Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing and Accountability Journal. https://doi.org/10.1108/AAAJ-07-2018-3581
Krishnan, J. (2005). Audit committee quality and internal control: An empirical analysis. Accounting Review, 80(2), 649–675. https://doi.org/10.2308/accr.2005.80.2.649
Kroll, K. (2018). Training the Internal Auditors of Tomorrow. MIS Training Institute.
Kuhn, J. R., & Sutton, S. G. (2006). Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance. Journal of Emerging Technologies in Accounting. https://doi.org/10.2308/jeta.2006.3.1.61
Kultgen, J. (1988). Ethics and Professionalism (U. of P. Press (ed.)).
Lai, S.-M., Liu, C.-L., & Chen, S.-S. (2020). Internal Control Quality and Investment Efficiency. Accounting Horizons. https://doi.org/10.2308/horizons-12-148
Lampe, J. C., & Sutton, S. G. (1994). Evaluating the Work of Internal Audit: A Comparison of Standards and Empirical Evidence. Accounting and Business Research, 24(96), 335–348. https://doi.org/10.1080/00014788.1994.9729491
Larkin, J. M. (2000). The ability of internal auditors to identify ethical dilemmas. Journal of Business Ethics, 23(4), 401–409.
Lenz, R., & Sarens, G. (2012). Reflections on the internal auditing profession: What might have gone wrong? Managerial Auditing Journal, 27(6), 532–549. https://doi.org/10.1108/02686901211236382
Lenz, R., Sarens, G., & Jeppesen, K. K. (2018). In Search Of A Measure Of Effectiveness For Internal Audit Functions: An Institutional Perspective. EDPACS. https://doi.org/10.1080/07366981.2018.1511324
Lin, S., Pizzini, M., Vargus, M., & Bardhan, I. R. (2011). The role of the internal audit function in the disclosure of material weaknesses. The Accounting Review, 86(1), 287–323.
Loebbecke, J. K., Eining, M. M., & Willingham, J. J. (1989). Auditors’ experience with material irregularities: Frequency, nature and detectability. Auditing: A Journal of Practice & Theory, 9(Fall).
Madu, C. N. (2006). House of Quality (QFD) in a Minute. Chi Publishers Inc.
Mailis-Gagnon, A., Nicholson, K., & Chaparro, L. (2010). Analysis of complaints to a tertiary care pain clinic over a nine-year period. Pain Research & Management, 15(1), 17–23. https://doi.org/10.1155/2010/783078
Malaescu, I., & Sutton, S. G. (2015). The reliance of external auditors on internal audit’s use of continuous audit. Journal of Information Systems. https://doi.org/10.2308/isys-50899
Mashayekhi, B., Yazdanian, A. (2018). A Survey on Key Components of Internal Audit. Accounting and Auditing Review, 25(1), 135-158. doi: 10.22059/acctgrev.2018.249557.1007794 (in Persian)
Mat Zain, M., Zaman, M., & Mohamed, Z. (2015). The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees. International Journal of Auditing. https://doi.org/10.1111/ijau.12043
Mazza, T., & Azzali, S. (2015). Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies. International Journal of Auditing. https://doi.org/10.1111/ijau.12044
McIntosh, E. R. (1999). Competency Framework for Internal Auditing: An Overview. The Institute of Internal Auditors Research Foundation.
Meigs, W. B. (1951). The Expanding Field of Internal Auditing. The Accounting Review, 26(4), 518–523.
Merigó, J. M., & Yang, J. B. (2017). Accounting Research: A Bibliometric Analysis. Australian Accounting Review, 27(1), 71–100. https://doi.org/10.1111/auar.12109
Messier, W. F., Reynolds, J. K., Simon, C. A., & Wood, D. A. (2011). The effect of using the internal audit function as a management training ground on the external auditor’s reliance decision. In Accounting Review, 86(6), 2131–2154. https://doi.org/10.2308/accr-10136
Meulbroek, L. K. (2005). Integrated Risk Management for the Firm: A Senior Manager’s Guide. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.301331
Miccolis, J., & Shah, S. (2000). Enterprise Risk Management: An Analytic Approach. Tillinghast–Towers Perrin Monograph (New York).
Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting Auditing & Accountability Journal, 30(3), 699–719. https://doi.org/10.1108/AAAJ-10-2012-1134
Mihret, D., James, K., & Mula, J. M. (2010). Antecedents and organisational performance implications of internal audit effectiveness: Some propositions and research agenda. Pacific Accounting Review, 22(3), 224–252. https://doi.org/10.1108/01140581011091684
Moeller, R. (2004). Managing internal auditing in a post-SOA world. Journal of Corporate Accounting & Finance. https://doi.org/10.1002/jcaf.20021
Mollick, E. (2014). The dynamics of crowdfunding: An exploratory study. Journal of business venturing, 29(1), 1-16.
Moore, L., & Clark, D.E. (2008). The value of trauma registries. In Injury. https://doi.org/10.1016/j.injury.2008.02.023
Mortenson, M. J., & Vidgen, R. (2016). A computational literature review of the technology acceptance model. International Journal of Information Management, 36, 1248–1259. https://doi.org/10.1016/j.ijinfomgt.2016.07.007
Mubako, G. (2019). Internal Audit Outsourcing: A Literature Synthesis and Future Directions. Australian Accounting Review. https://doi.org/10.1111/auar.12272
Munro, L., & Stewart, J. (2010). External auditors’ reliance on internal audit: The impact of sourcing arrangements and consulting activities. Accounting and Finance. https://doi.org/10.1111/j.1467-629X.2009.00322.x
Mutchler, J. F. (2003). Independence and Objectivity: A Framework for Research Opportunities in Internal Auditing. In Research opportunities in internal auditing.
Nateghi, S., Mehrani, K., Tahriri, A. (2018). A Review of Audit Research in Iran. Accounting and Auditing Review, 25(1), 159-179. doi: 10.22059/acctgrev.2018.248795.1007782
(in Persian)
Neu, D., Everett, J., & Ahaman, A. S. (2013). Internal auditing and corruption within government: The case of the Canadian Sponsorship Program. Contemporary Accounting Research, 30(3), 1223–1250.
Nikbakht, M., Ahmadkhanbeigi, M. (2018). The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach. Accounting and Auditing Review, 25(3), 433-455. doi: 10.22059/acctgrev.2018.205747.1007306 (in Persian)
Nisbett, R. E., & Wilson, T. D. (1977). The halo effect: Evidence for unconscious alteration of judgments. Journal of Personality and Social Psychology, 35, 250–256. https://doi.org/10.1037//0022-3514.35.4.250
Norman, C. S., Rose, A. M., & Rose, J. M. (2010). Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk. Accounting, Organizations and Society, 35(5), 546–557. https://doi.org/10.1016/j.aos.2009.12.003
New York Stock Exchange (NYSE). (2003). Final NYSE Corporate Governance Rules. https://ecgi.global/code/final-nyse-corporate-governance-rules
New York Stock Exchange (NYSE). (2009). Rule 303A.00 Corporate Governance Standards.  https://nyseguide.srorules.com/listed-company-manual/document?treeNodeId=csh-da-filter!WKUS-TAL-DOCS-PHC-%7B0588BF4A-D3B5-4B91-94EA-BE9F17057DF0%7D--WKUS_TAL_5667%23teid-68
Okhravi Joghan, A., Rahimian, N., GharehDaghi, M. (2018). Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members. Accounting and Auditing Review, 25(3), 311-326. doi: 10.22059/acctgrev.2018.246549.1007759
(in Persian)
Oussii, A. A., & Boulila Taktak, N. (2018). The impact of internal audit function characteristics on internal control quality. In Managerial Auditing Journal, 33(5), 450–469. https://doi.org/10.1108/MAJ-06-2017-1579
PCAOB, P. C. A. O. B. (2007). Audting standard no. 5 – An audit of internal control over financial reporting that is integrated with an audit of financial statements. In PCAOB Release No. 2007-005.
PCAOB, P. C. A. O. B. (2010). The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements. https://pcaobus.org/Standards/Archived/PreReorgStandards/Pages/AU322.aspx
Peecher, M. E. (1996). The Influence of Auditors’ Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence. Journal of Accounting Research, 34(1), 125–140. https://doi.org/10.2307/2491335
Petrascu, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. In Mihaescu, L and Marginean, S and Stoica, EA and Grabara, J (Ed.), 21st International Economic Conference of Sibiu 2014, Iecs 2014 Prospects Of Economic Recovery In A Volatile International Context: Major Obstacles, Initiatives And Projects, 16, 489–497. Elsevier Science BV. https://doi.org/10.1016/S2212-5671(14)00829-6
Picket, K. S. (2011). The Essential Handbook of Internal Auditing. John Wiley and Sons Ltd (2nd Editio). John Wiley and Sons Ltd.
Pike, B. J., Chui, L., Martin, K. A., & Olvera, R. M. (2016). External Auditors’ Involvement in the Internal Audit Function’s Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery. Auditing-A Journal of Practice & Theory, 35(4), 159–173. https://doi.org/10.2308/ajpt-51486
Ping Li, W. S., Tang, Q., & Zheng, Y. (2017). Internal control and corporate innovation: evidence from China. Asia-Pacific Journal of Accounting & Economics. https://doi.org/10.1080/16081625.2017.1370380
Pizzini, M., Lin, S., & Ziegenfuss, D. E. (2015). The impact of internal audit function quality and contribution on audit delay. Auditing. https://doi.org/10.2308/ajpt-50848
Pomeranz, F. (1995). Fraud: The root causes. Public Money & Management, 15(1), 15–18. https://doi.org/10.1080/09540969509387850
Porter, M. E., & Kramer, M. R. (2011). The big idea: creating shared value. Harvard Business Review, 1–17. https://doi.org/10.32591/coas.ojss.0201.04037b
Powell, D. A., Erdozain, S., Dodd, C., Costa, R., Morley, K., & Chapman, B. J. (2013). Audits and inspections are never enough: A critique to enhance food Safety. Food Control, 30(2), 686–691. https://doi.org/10.1016/j.foodcont.2012.07.044
Power, M. (2003). Auditing and the production of legitimacy. Accounting, Organizations and Society, 28(4), 379–394. https://doi.org/10.1016/S0361-3682(01)00047-2
Power, M. (2007). Organized uncertainty. Designing a world of risk management. Oxford University Press.
Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal audit quality and earnings management. Accounting Review, 84(4), 1255–1280. https://doi.org/10.2308/accr.2009.84.4.1255
Protiviti. (2018). Embracing the Next Generation of Internal Auditing. https://www.protiviti.com/sites/default/files/united_states/insights/2019-ia-capabilities-and-needs-survey-protiviti.pdf
Protiviti. (2019). Addressing Priorities for Internal Auditors in Healthcare Delivery Organizations. https://www.protiviti.com/sites/default/files/united_states/insights/addressing-priorities-internal-auditors-healthcare-delivery-organizations_protiviti.pdf
Quick, R., & Henrizi, P. (2019). Experimental evidence on external auditor reliance on the internal audit. Review of Managerial Science, 13(5), 1143–1176. https://doi.org/10.1007/s11846-018-0285-0
Rahman, N. H. A., Hamzah, N., Jamaluddin, A., & Aziz, K. A. (2019). Establishing an Effective Internal Control System for Fraud Prevention: A Structured Literature Review. Asia-Pacific Management Accounting Journal, 14(3).
Raiborn, C., Butler, J. B., Martin, K., & Pizzini, M. (2017a). The Internal Audit Function: A Prerequisite for Good Governance. Journal of Corporate Accounting & Finance. https://doi.org/10.1002/jcaf.22246
Raiborn, C., Butler, J. B., Martin, K., & Pizzini, M. (2017b). The Internal Audit Function: A Prerequisite for Good Governance. Journal of Corporate Accounting and Finance, 28(2), 10–21. https://doi.org/10.1002/jcaf.22246
Ramamoorti, S. (2003). Research Opportunities in Internal Auditing. In A. D. Bailey, A. A. Gramling, & S. Ramamoorti (Eds.), Research Opportunities in Internal Auditing. Institute of Internal Auditors Research Foundation.
Redick, A., Reyna, I., Schaffer, C., & Toomey, D. (2014). Four-factor model for effective project leadership competency. Journal of Information Technology and Economic Development, 5(1), 53–68.
Reynolds, M. A. (2000). Professionalism, ethical codes and the internal auditor: A moral argument. Journal of Business Ethics, 24(2), 115–124.
Rezaee, Z. (1996). Improving the quality of internal audit functions through total quality management. Managerial Auditing Journal, 11(1), 30–34.
Rezaee, Z. (2008). Corporate Governance and Ethics. John Wiley & Sons Inc.
Ridley, J., D’Silva, K., & Szombathelyi, M. (2011). Sustainability assurance and internal auditing in emerging markets. Corporate Governance, 11(4), 475–488. https://doi.org/10.1108/14720701111159299
Roussy, M. (2013). Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager. Critical Perspectives on Accounting, 24, 550–571.
Roussy, M., & Brivot, M. (2016). Internal audit quality: a polysemous notion? Accounting, Auditing and Accountability Journal, 29(5), 714–738. https://doi.org/10.1108/AAAJ-10-2014-1843
Roussy, Mélanie, & Perron, A. (2018). New Perspectives in Internal Audit Research: A Structured Literature Review. Accounting Perspectives, 17(3), 345–385. https://doi.org/10.1111/1911-3838.12180
Sarens, G. (2009). Internal auditing research: Where are we going? International Journal of Auditing, 13(1), 1–7.
Sawyer, L., Dittenhofer, M., & Scheiner, J. (2003). Sawyer’s Internal Auditing: The Practice of Modern Internal Auditing. In The Institute of Internal Auditors (5th ed.).
Scarbrough, D. P., Rama, D. V., & Raghunandan, K. (1998). Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons.
Schneider, A. (1985). The Reliance of External Auditors on the Internal Audit Function. Journal of Accounting Research, 29(1), 95–114. https://doi.org/10.2307/2490849
Scott, S. V., & Walsham, G. (2005). Reconceptualizing and managing reputation risk in the knowledge economy: Toward reputable action. Organization Science, 16(3), 308–322. https://doi.org/10.1287/orsc.1050.0127
SEC. (2003). Securities Exchange Act Release No. 48745. Securities and Exchange Commission. https://www.sec.gov/rules/sro/34-48745.htm
Seol, I., & Sarkis, J. (2006). A Model for Internal Auditor Selection: The Case of a Trading Company in Hong Kong. International Journal of Auditing, 10(3), 243–253. https://doi.org/10.1111/j.1099-1123.2006.0352.x
Shah, P. S., Seidlitz, W., Chan, P., Yeh, S., Musrap, N., Lee, S. K., & Network, C. N. (2017). Internal Audit of the Canadian Neonatal Network Data Collection System. American Journal of Perinatology, 34(12), 1241–1249. https://doi.org/10.1055/s-0037-1603325
Shanteau, J. (1989). Cognitive heuristics and biases in behavioral auditing: Review, comments and observations. Accounting, Organizations and Society, 14(1–2), 165–177. https://doi.org/10.1016/0361-3682(89)90040-8
Shields, M. (1997). Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research, 9, 3–62.
Sievert, C., & Shirley, K. (2015). LDAvis: A method for visualizing and interpreting topics. Proceedings of the Workshop on Interactive Language Learning, Visualization, and Interfaces, 63–70. https://doi.org/10.3115/v1/w14-3110
Smith, J. R., Tiras, S. L., & Vichitlekarn, S. S. (2000). The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud. Contemporary Accounting Research. https://doi.org/10.1506/P7V7-1VUY-0QP8-5W7U
Smithson, C., & Simkins, B. J. (2005). Does Risk Management Add Value? A Survey of the Evidence. Journal of Applied Corporate Finance. https://doi.org/10.1111/j.1745-6622.2005.00042.x
Soh, D., & Martinov-Bennie, N. (2015). Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-08-2014-1075
Soh, D., & Martinov-Bennie, N. (2018). Factors associated with internal audit’s involvement in environmental and social assurance and consulting. International Journal of Auditing. https://doi.org/10.1111/ijau.12125
Sparrow, P. (1995). Organisational Competencies: A Valid Approach for the Future? International Journal of Selection and Assessment, 3(3), 168–177.
Stein, M., Simunic, D., & O’Keefe, T. (1994). Industry Differences in the Production of Audit Services. Auditing-A Journal of Practice & Theory, 13(S), 128–142.
Stewart, J., & Subramaniam, N. (2010). Internal audit independence and objectivity: Emerging research opportunities. Managerial Auditing Journal, 25(4), 328–360. https://doi.org/10.1108/02686901011034162
Stojanovic, T., & Andric, M. (2016). Internal Auditing and Risk Management in Corporations. Strategic Management, 21(3), 31–42.
Suominen, A., & Toivanen, H. (2016). Map of science with topic modeling: Comparison of unsupervised learning and human‐assigned subject classification. Journal of the Association for Information Science and Technology, 67(10), 2464–2476.
Sureshchandar, G. S., Rajendran, C., & Anantharaman, R. N. (2002). The relationship between service quality and customer satisfaction – a factor specific approach. Journal of Services Marketing, 16(4), 363–379. https://doi.org/10.1108/08876040210433248
Sutton, S. G. (2006). Extended-enterprise systems’ impact on enterprise risk management. Journal of Enterprise Information Management. https://doi.org/10.1108/17410390610636904
Swanger, S. L., & Chewning, E. G. (2001). The effect of internal audit outsourcing on financial analysts’ perceptions of external auditor independence. Auditing. https://doi.org/10.2308/aud.2001.20.2.115
Tang, F., Yang, L., & Gan, H. (2017). Internal auditors’ reputation and managers’ reliance decision. Managerial Auditing Journal, 32(8), 768–787. https://doi.org/10.1108/MAJ-04-2016-1366
Toivanen, H., & Suominen, A. (2014). Epistemic integration of the European Research Area: The shifting geography of the knowledge base of Finnish research, 1995–2010. Science and Public Policy, 42(4), 549–566.
Tranfield, D. C., Denyer, D. C., & Smart, P. (2003). Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review. British Academy of Management, 14, 207–222. https://doi.org/https://doi.org/10.1111/1467-8551.00375
Trotman, A.J., & Trotman, K. T. (2015). Internal audit’s role in GHG emissions and energy reporting: Evidence from audit committees, senior accountants, and internal auditors. Auditing. https://doi.org/10.2308/ajpt-50675
Trotman, Andrew J., & Duncan, K. R. (2018). Internal audit quality: Insights from audit committee members, senior management, and internal auditors. Auditing, 37(4), 235–259). https://doi.org/10.2308/AJPT-51877
Turetken, O., Jethefer, S., & Ozkan, B. (2020). Internal audit effectiveness: operationalization and influencing factors. Managerial Auditing Journal, 35(2), 238–271. https://doi.org/10.1108/MAJ-08-2018-1980
UTICA College, & Protiviti. (2018). Creating a Strong Culture Begins with Managing Fraud Risk. https://www.protiviti.com/sites/default/files/creating-strong-corporate-culture-begins-managing-fraud-risk-protiviti.pdf
van der Twist, M., van der Steen, M., De Korte, W. A., & Nuijten, A. (2015). Consulting & auditing: The complementary competencies of conflicting professional’s logics. Institute of Internal Auditors (IIA). https://www.iia.nl/SiteFiles/Publicaties/IIA_Bro_A4_Consulting_Auditing_EN.pdf
van Gelderen, S. C., Zegers, M., Boeijen, W., Westert, G. P., Robben, P. B., & Wollersheim, H. C. (2017). Evaluation of the organisation and effectiveness of internal audits to govern patient safety in hospitals: a mixed-methods study. BMJ Open, 7(7). https://doi.org/10.1136/bmjopen-2016-015506
Van Staden, M., & Steyn, B. (2009). The profile of the chief audit executive as a driver of internal audit quality. African Journal of Business Management.
VMIA. (2017). Guidelines for the Internal Audit of Clinical Areas.
Weske, U., Boselie, P., van Rensen, E. L. J. J., & Schneider, M. M. E. E. (2018). Using regulatory enforcement theory to explain compliance with quality and patient safety regulations: the case of internal audits. BMC Health Services Research, 18. https://doi.org/10.1186/s12913-018-2865-8
White, S., Bailey, S., & Asenova, D. (2020). Blurred lines: Exploring internal auditor involvement in the local authority risk management function. Public Money & Management. https://doi.org/10.1080/09540962.2019.1667682
Whiteley, P. F. (2000). Economic growth and social capital. Political Studies, 48, 443–466. https://doi.org/10.1111/1467-9248.00269
Wilson, G., Badarudeen, S., & Godwin, A. (2011). Antibiotic screening of urine culture as a useful quality audit. Journal of Infection in Developing Countries, 5(4), 299–302. https://doi.org/10.3855/jidc.923
Wood, D. J. (2010). Measuring corporate social performance: A review. International Journal of Management Reviews, 12(1), 50–84. https://doi.org/10.1111/j.1468-2370.2009.00274.x
Xu, Y., & Ziegenfuss, D. E. (2008). Reward systems, moral reasoning, and internal auditors’ reporting wrongdoing. Journal of Business and Psychology, 22(4), 323–331. https://doi.org/10.1007/s10869-008-9072-2
Yau, C.-K., Porter, A., Newman, N., & Suominen, A. (2014). Clustering scientific documents with topic modeling. Scientometrics, 100(3), 767–786.
Zahumensky, J., Psenkova, P., Nemethova, B., Halasova, D., Kascak, P., & Korbel, M. (2019). Evaluation of cesarean delivery rates at three university hospital labor units using the Robson classification system. International Journal of Gynecology & Obstetrics, 146(1), 118–125. https://doi.org/10.1002/ijgo.12842
ferences
Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence. Journal of Accounting Research, 54(1), 3–40. https://doi.org/10.1111/1475-679X.12099
Abbott, L. J., Parker, S., & Peters, G. F. (2012). Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics. Contemporary Accounting Research, 29(1), 94–118. https://doi.org/10.1111/j.1911-3846.2011.01072.x
Abbott, L. J., Parker, S., Peters, G. F., & Rama, D. V. (2007). Corporate governance, audit quality, and the sarbanes-oxley act: Evidence from internal audit outsourcing. Accounting Review, 82, 803–835. https://doi.org/10.2308/accr.2007.82.4.803
Abdel-khalik, A. R., Snowball, D., & Wragge, J. H. (1983). The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs. Accounting Review, 58(2), 215–227.
Abdolmohammadi, M. J., & Shanteau, J. (1992). Personal attributes of expert auditors. Organizational Behavior and Human Decision Processes, 53, 158–172. https://doi.org/10.1016/0749-5978(92)90060-K
Abdolmohammadi, M. J., Burnaby, P., & Hass, S. (2006). A review of prior common body of knowledgeCBOK studies in internal auditing and an overview of the global CBOK 2006. In Managerial Auditing Journal. https://doi.org/10.1108/02686900610703750
Abdullah, R., Ismail, Z., & Smith, M. (2018). Audit committees’ involvement and the effects of quality in the internal audit function on corporate governance. International Journal of Auditing. https://doi.org/10.1111/ijau.12124
Abuazza, W. O., Mihret, D. G., James, K., & Best, P. (2015). The perceived scope of internal audit function in libyan public enterprises. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-10-2014-1109
AHIA, & Protiviti. (2012). Top Priorities for Internal Audit in Healthcare Provider. https://ahia.org/assets/Uploads/pdfUpload/AHIA-Protiviti-2012-Healthcare-IA-Survey.pdf
Ahmad, Z., & Taylor, D. (2009). Commitment to independence by internal auditors: The effects of role ambiguity and role conflict. Managerial Auditing Journal, 24(9), 899–925. https://doi.org/10.1108/02686900910994827
Albrecht, S., Albrecht, C., Albrecht, C., Zimbelman, M. (2009). Fraud Examination, 3rd ed., South-Western Cengage Learning.
Al-Dhamari, R. A., Al-Gamrh, B., Ku Ismail, K. N. I., & Haji Ismail, S. S. (2018). Related party transactions and audit fees: the role of the internal audit function. Journal of Management and Governance. https://doi.org/10.1007/s10997-017-9376-6
Allegrini, M., D’Onza, G., Paape, L., Melville, R., & Sarens, G. (2006). The European literature review on internal auditing. In Managerial Auditing Journal. https://doi.org/10.1108/02686900610703787
AL-Qadasi, A. A., Abidin, S., & Al-Jaifi, H. A. (2019). The puzzle of internal audit function budget toward specialist auditor choice and audit fees Does family ownership matter? Malaysian evidence. Managerial Auditing Journal, 34(2), 208–243. https://doi.org/10.1108/MAJ-09-2017-1655
Al-Shetwi, M., Ramadili, S. M., Chowdury, T. H. S., & Sori, Z. M. (2011). Impact of internal audit function (IAF) on financial reporting quality (FRQ): Evidence from Saudi Arabia. African Journal of Business, 5(27), 11189–11198. https://doi.org/10.5897/AJBM11.1805
Al-Sukker, A., Ross, D., Abdel-Qader, W., & Al-Akra, M. (2018). External auditor reliance on the work of the internal audit function in Jordanian listed companies. International Journal of Auditing, 22(2), 317–328. https://doi.org/10.1111/ijau.12122
Alzeban, A. (2018). The association between internal audit department characteristics and IFRS compliance. Asian Review of Accounting, 26(3), 336–358. https://doi.org/10.1108/ARA-03-2017-0054
Alzeban, A. (2019). The relationship between internal control and internal audit recommendations. Revista Espanola de Financiacion y Contabilidad. https://doi.org/10.1080/02102412.2018.1537172
Anderson, U., Christ, M. H., Johnstone, K. M., & Rittenberg, L. E. (2012). A post-SOX examination of factors associated with the size of internal audit functions. Accounting Horizons, 26(2), 167–191. https://doi.org/10.2308/acch-50115
Arena, M., & Azzone, G. (2009). Identifying Organizational Drivers of Internal Audit Effectiveness. International Journal of Auditing. https://doi.org/10.1111/j.1099-1123.2008.00392.x
Arena, M., Arnaboldi, M., & Azzone, G. (2010). The organizational dynamics of Enterprise Risk Management. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2010.07.003
Argento, D., Umans, T., Hakansson, P., & Johansson, A. (2018). Reliance on the internal auditors’ work: experiences of Swedish external auditors. Journal of Management Control, 29(3–4), 295–325. https://doi.org/10.1007/s00187-018-00272-7
Arnott, D. (2006). Cognitive biases and decision support systems development: A design science approach. Information Systems Journal, 16(1), 55–78. https://doi.org/10.1111/j.1365-2575.2006.00208.x
Asare, S. K., Davidson, R. A., & Gramling, A. A. (2008). Internal Auditors’ Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives. International Journal of Auditing. https://doi.org/10.1111/j.1099-1123.2008.00379.x
Ashbaugh-skaife, H., Collins, D. W., & Lafond, R. (2008). The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity Hollis Ashbaugh-Skaife. The Accounting Review. https://doi.org/10.2308/accr.2008.83.1.217
Atkisson, C. T. (1946). Significant Contributions of Modern Internal Auditing to Management. Accounting Review, 21(2), 121-128.
Ayios, A., Jeurissen, R., Manning, P., & Spence, L. J. (2014). Social capital: A review from an ethics perspective. Business Ethics, 23(1), 108–124. https://doi.org/10.1111/beer.12040
Bao, Y., Ke, B., Li, B., Yu, Y. J., & Zhang, J. (2020). Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach. Journal of Accounting Research, 58(1), 199-235. https://doi.org/10.1111/1475-679X.12292
Barac, K., & van Staden, M. (2009). The correlation between perceived internal audit quality and defined corporate governance soundness. African Journal of Business Management, 3(1), 946-958.
Barnes, R., & Cruz, A. (2007). A Roadmap For Evaluating Financial Institutions’ ERM Practices. S&P Global Rating. https://www.standardandpoors.com/ja_JP/delegate/get PDF;jsessionid=7FE5EC7ED00B29CFE94272A3B081924C?articleId=1855956&type=COMMENTS&subType=CRITERIA
Bartlett, G.‌., Kremin, J., Saunders, K. K., & Wood, D. A. (2016). Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing. Behavioral Research in Accounting, 29(1), 119–130. https://doi.org/10.2308/bria-51643
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Lapides, P. D. (2000). Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons. https://doi.org/10.2308/acch.2000.14.4.441
Beasley, M. S., Clune, R., & Hermanson, D. (2006). The Impact of Enterprise Risk Management on the Internal Audit Function. Journal of Forensic Accounting, June, 1–20.
Beasley, M., Carcello, J., & Hermanson, D. (1999). Fraudulent financial reporting: 1987–1997. An analysis of public companies.
Bedard, J. C., & Graham, L. (2011). Detection and severity classifications of sarbanes-oxley section 404 internal control deficiencies. Accounting Review, 86(3), 825–855. https://doi.org/10.2308/accr.00000036
Behrend, J., & Eulerich, M. (2019). The evolution of internal audit research: a bibliometric analysis of published documents (1926-2016). Accounting History Review, 29(1), 103–139. https://doi.org/10.1080/21552851.2019.1606721
Bento, R. F., Mertins, L., & White, L. F. (2018). Risk Management and Internal Control: A Study of Management Accounting Practice. Advances in Management Accounting, 30, 1–25. https://doi.org/https://doi.org/10.1108/S1474-787120180000030002
Berk, M., Callaly, T., & Hyland, M. (2003). The evolution of clinical audit as a tool for quality improvement. Journal Of Evaluation In Clinical Practice, 9(2), 251–257. https://doi.org/10.1046/j.1365-2753.2003.00389.x
Bhattacharjee, S., Maletta, M. J., & Moreno, K. K. (2016). The Role of Account Subjectivity and Risk of Material Misstatement on Auditors’ Internal Audit Reliance Judgments. Accounting Horizons, 30(2), 225–238. https://doi.org/10.2308/acch-51363
Biddle, G. C., & Hilary, G. (2006). Accounting quality and firm-level capital investment. Accounting Review, 81(6), 963-982. https://doi.org/10.2308/accr.2006.81.5.963
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48(2&3), 112-131. https://doi.org/10.1016/j.jacceco.2009.09.001
Blei, D. M. (2012). Introduction to Probabilistic Topic Models. Communications of the ACM. https://doi.org/10.1145/2133806.2133826
Börner, K. (2010). Atlas of science: visualizing what we know. Cambridge, Mass. MIT Press.
Boskou, G., Kirkos, E., & Spathis, C. (2019). Classifying internal audit quality using textual analysis: the case of auditor selection. Managerial Auditing Journal, 34(8), 924–950. https://doi.org/10.1108/MAJ-01-2018-1785
Braithwaite, J., & Coiera, E. (2010). Beyond patient safety Flatland. In Journal of the Royal Society of Medicine. https://doi.org/10.1258/jrsm.2010.100032
Brandon, D. M. (2010). External auditor evaluations of outsourced internal auditors. Auditing: A Journal of Practice & Theory, 29(2), 159–173. https://doi.org/10.2308/aud.2010.29.2.159
Breger, D., Edmonds, M., & Ortegren, M. (2020). Internal audit standard compliance, potentially competing duties, and external auditors’ reliance decision. Journal of Corporate Accounting and Finance, 31(1), 112–124. https://doi.org/10.1002/jcaf.22434
Brien, J. A. E. (2010). Patient safety beyond the hospital. In Journal of Pharmacy Practice and Research. https://doi.org/10.1002/j.2055-2335.2010.tb00533.x
Brink, V., & Cashin J. (1958). Internal Auditing. New York: Ronald Press.
Brink, V., & Witt, H. (1982). Modern Internal Auditing. John Wiley and Sons Ltd.
Brody, R. G., Golen, S. P., & Reckers, P. M. J. (1998). An empirical investigation of the interface between internal and external auditors. Accounting and Business Research. https://doi.org/10.1080/00014788.1998.9728907
Brody, R. G., Haynes, C. M., & White, C. G. (2015). Is PCAOB Standard No. 5 Impairing Auditor Objectivity? Current Issues in Auditing, 9(2), C1–C7. https://doi.org/10.2308/ciia-51144
Broihanne, M. H., Merli, M., & Roger, P. (2014). Overconfidence, risk perception and the risk-taking behavior of finance professionals. Finance Research Letters, 11(2), 64–73. https://doi.org/10.1016/j.frl.2013.11.002
Brown, A., Santilli, M., & Scott, B. (2015). The internal audit of clinical areas: a pilot of the internal audit methodology in a health service emergency department. International Journal for Quality in Health Care, 27(6), 520–522. https://doi.org/10.1093/intqhc/mzv085
Burton, F. G., Starliper, M. W., Summers, S. L., & Wood, D. A. (2015). The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors. Accounting Horizons. https://doi.org/10.2308/acch-50925
Campion, M. A., Fink, A. A., Ruggeberg, B. J., Carr, L., Phillips, G. M., & Odman, R. B. (2011). Doing competencies well: Best practices in competency modeling. Personnel Psychology, 64, 225–262. https://doi.org/10.1111/j.1744-6570.2010.01207.x
Carcello, J. V., Eulerich, M., Masli, A., & Wood, D. A. (2018). The Value to Management of Using the Internal Audit Function as a Management Training Ground. Accounting Horizons, 32(2), 121–140. https://doi.org/10.2308/acch-52046
Carcello, J. V., Eulerich, M., Masli, A., & Wood, D. A. (2020). Are Internal Audits Associated with Reductions in Perceived Risk? Auditing: A Journal of Practice & Theory. https://doi.org/10.2308/ajpt-19-036
Cengiz, T. B., Jarrar, A., Power, C., Joyce, D., Anzlovar, N., & Morris-Stiff, G. (2020). Antimicrobial Stewardship Reduces Surgical Site Infection Rate, as Well as Number and Severity of Pancreatic Fistulae after Pancreatoduodenectomy. Surgical Infections, 21(3), 212–217. https://doi.org/10.1089/sur.2019.108
Chambers, A. D. (2014). New guidance on internal audit - an analysis and appraisal of recent developments. Managerial Auditing Journal, 29(10), 196–218. https://doi.org/10.1108/MAJ-08-2013-0925
Chambers, A. D., & Odar, M. (2015). A new vision for internal audit. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-08-2014-1073
Chen, L. H., Chung, H. H. (Sally), Peters, G. F., & Wynn, J. P. (Jeannie). (2017). Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective. Auditing-A Journal of Practice & Theory, 36(2), 21–43. https://doi.org/10.2308/ajpt-51575
Cheng, K.-H., & Lin, W.-Y. (2017). Characteristics of Internal Auditors and Financial Reporting Quality. Journal of Accounting Review, 64, 113–146. https://doi.org/10.6552/JOAR.2017.64.4
Cheng, M., Dhaliwal, D., & Zhang, Y. (2013). Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2013.03.001
Ching, W. (2015). Defining Reputational Risk. Risk Management Monitor.
Chuang, J., Manning, C., & Heer, J. (2012). Termite: Visualization Techniques for Assessing Textual Topic Models Categories and Subject Descriptors. International Conference on Advanced Visual Interfaces (AVI). https://doi.org/10.1145/2254556.2254572
CIMA. (2008). Fraud risk management: A guide to good practice. Chartered Institute of Management Accountants.
Coetzee, P. (2016). Contribution of internal auditing to risk management. International Journal of Public Sector Management. https://doi.org/10.1108/ijpsm-12-2015-0215
Cohen, A., & Sayag, G. (2010). The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00092.x
Cooper, B. J., Leung, P., & Wong, G. (2006). The Asia Pacific literature review on internal auditing. In Managerial Auditing Journal. https://doi.org/10.1108/02686900610703769
Coram, P., Ferguson, C., & Moroney, R. (2008). Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting and Finance. https://doi.org/10.1111/j.1467-629X.2007.00247.x
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2004). Enterprise risk management: Integrated framework.
Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2016). Fraud Risk Management Guide-Executive Summary. https://www.coso.org/Documents/COSO-Fraud-Risk-Management-Guide-Executive-Summary.pdf
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2017). Enterprise Risk Management Integrating with strategy and performance.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2019). Internal Control – Integrated Framework: An Implementation Guide for the Healthcare Provider Industry.
Courtemanche, G. (1988). The ethics of whistle blowing. Internal Auditor, 36–41.
Čular, M., Slapničar, S., & Vuko, T. (2020). The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision. European Accounting Review. https://doi.org/10.2139/ssrn.3524816
D’Onza, G., Selim, G. M., Melville, R., & Allegrini, M. (2015). A Study on Internal Auditor Perceptions of the Function Ability to Add Value. International Journal of Auditing, 19(3), 182–194. https://doi.org/10.1111/ijau.12048
Daum, B., Feld, N., Allix, O., & Rolfes, R. (2019). A review of computational modelling approaches to compressive failure in laminates. In Composites Science and Technology. https://doi.org/10.1016/j.compscitech.2019.05.020
Davies, J., Moxey, P., & Welch, I. (2010). Risk and reward: Tempering the pursuit of profit.
Deloitte & Touche. (2017). Cybersecurity and the role of internal audit - An urgent call to action. https://www2.deloitte.com/content/dam/Deloitte/us/Documents/risk/us-risk-cyber-ia-urgent-call-to-action.pdf
Deloitte. (2014). 2014 Global Survey on Reputation Risk. Deloitte Touche Tohmatsu Limited. https://www2.deloitte.com/content/dam/Deloitte/pl/Documents/Reports/pl_Reputation_Risk_survey_EN.pdf
Deloitte. (2017). 2018 Planning Priorities for Internal Audit in Financial Services. https://www2.deloitte.com/uk/en/pages/audit/articles/2018-planning-priorities-for-internal-audit-in-fs.html
Desai, V., Roberts, R. W., & Srivastava, R. (2010). An analytical model for external auditor evaluation of the internal audit function using belief functions. Contemporary Accounting Research, 27(2), 537–595. https://doi.org/10.1111/j.1911-3846.2010.01016.x
Dittenhofer, M. (2001). Internal auditing effectiveness: An expansion of present methods. Managerial Auditing Journal, 16, 443–450. https://doi.org/10.1108/EUM0000000006064
Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal control weaknesses and financial reporting fraud. Auditing. https://doi.org/10.2308/ajpt-51608
Dubey, M. (2016). Developing an Agile Business Excellence Model for Organizational Sustainability. Global Business and Organizational Excellence, 35(2), 60–71. https://doi.org/10.1002/joe.21656
Edwards, D., Kusel, J., & Oxner, T. (2003). Internal auditing in hospitals. Hospital Topics. https://doi.org/10.1080/00185860309598029
Ege, M. S. (2015). Does internal audit function quality deter management misconduct? The Accounting Review, 90(2), 495–527.
Engelhard, E. A. N., Smit, C., Van Sighem, A., Reiss, P., Nieuwkerk, P. T., Kroon, F. P., Brinkman, K., & Geerlings, S. E. (2016). Impact of HIV care facility characteristics on the cascade of care in HIV-infected patients in the Netherlands. AIDS, 30(2), 301–310. https://doi.org/10.1097/QAD.0000000000000938
Erasmus, L., & Coetzee, P. (2018). Drivers of stakeholders’ view of internal audit effectiveness: Management versus audit committee. Managerial Auditing Journal, 33(1), 90–114. https://doi.org/10.1108/MAJ-05-2017-1558
Escrig-Tena, A. B., Garcia-Juan, B., & Segarra-Ciprés, M. (2019). Drivers and internalisation of the EFQM excellence model. International Journal of Quality and Reliability Management. https://doi.org/10.1108/IJQRM-08-2017-0161
Essel, V., van Vuuren, U., De Sa, A., Govender, S., Murie, K., Schlemmer, A., Gunst, C., Namane, M., Boulle, A., & de Vries, E. (2015). Auditing chronic disease care: Does it make a difference? AFRICAN Journal of Primary Health Care & Family Medicine, 7(1). https://doi.org/10.4102/phcfm.v7i1.753
(2013). Matching Internal Audit talent to organizational needs. Insights on Governance, Risk and Compliance.
Fanning, K., & David Piercey, M. (2014). Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting. In Accounting, Organizations and Society, 39(8), 575–589. https://doi.org/10.1016/j.aos.2014.07.002
Farber, D. B. (2005). Restoring trust after fraud: Does corporate governance matter? Accounting Review. https://doi.org/10.2308/accr.2005.80.2.539
Fazlida, M. R., Paino, H., & Abd Jabar, F. (2015). The Influence of External Auditor’s Working Style, Communication Barriers and Enterprise Risk Management Toward Reliance on Internal Auditor’s Work. Advanced Science Letters, 21(5, SI), 1239–1242. https://doi.org/10.1166/asl.2015.5990
Felix, W., Gramling, A., & Maletta, M. (2001). The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research, 39(3), 513–534. https://doi.org/10.1111/1475-679X.00026
Feng, M., Li, C., & McVay, S. (2009). Internal control and management guidance. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2009.09.004
Fernald, B. H., (1943). Internal Auditing. The Accounting Review, 18(3), 228–234.
Fiala, D., Grady, K. P., & Smigla, R. (1993). Continued cost justification of an operating room satellite pharmacy. American Journal of Hospital Pharmacy, 50(3), 467- 469. https://doi.org/10.1093/ajhp/50.3.467
Ford, D. V., Jones, K. H., Verplancke, J.-P. P., Lyons, R. A., John, G., Brown, G., Brooks, C. J., Thompson, S., Bodger, O., Couch, T., & Leake, K. (2009). The SAIL Databank: building a national architecture for e-health research and evaluation. BMC Health Services Research, 9. https://doi.org/10.1186/1472-6963-9-157
Fraser, I., & Henry, W. (2007). Embedding risk management: Structures and approaches. Managerial Auditing Journal. https://doi.org/10.1108/02686900710741955
Gephart, R. P., Van Maanen, J., & Oberlechner, T. (2009). Organizations and risk in late modernity. Organization Studies, 30(2-3). https://doi.org/10.1177/0170840608101474
Ghodoussipour, S., Naser-Tavakolian, A., Cameron, B., Mitra, A. P., Miranda, G., Cai, J., Bhanvadia, S., Aron, M., Desai, M., Gill, I., Schuckman, A., Daneshmand, S., & Djaladat, H. (2020). Internal audit of an enhanced recovery after surgery protocol for radical cystectomy. World Journal of Urology. https://doi.org/10.1007/s00345-020-03135-w
Glänzel, W. (2014). Analysis of co-authorship patterns at the individual level. Transinformação, 26(3). https://doi.org/https://doi.org/10.1590/0103-3786201400030001
Goh, B. W., & Li, D. (2011). Internal controls and conditional conservatism. Accounting Review. https://doi.org/10.2308/accr.00000041
Goldman, E., Peyer, U., & Stefanescu, I. (2012). Financial misrepresentation and its impact on rivals. Financial Management. https://doi.org/10.1111/j.1755-053X.2012.01211.x
Goodwin-Stewart, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance, 46(3), 387–404. https://doi.org/10.1111/j.1467-629X.2006.00174.x
Goosen, R. (2016). The development of an integrated IT risk assessment questionnaire for internal auditors’ use. Southern African Journal of Accountability and Auditing Research-SAJAAR, 18(1), 63–71.
Gordon, L. A., Loeb, M. P., & Tseng, C. Y. (2009). Enterprise risk management and firm performance: A contingency perspective. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2009.06.006
Gramling, A. (1999). External auditors’ reliance on work performed by internal auditors: The influence of fee pressure on this reliance decision. Auditing: A Journal of Practice & Theory, 117–135.
Gramling, A. A., & Myers, P. M. (1997). Practitioners’ and users’ perceptions of the benefits of certification of internal auditors. Accounting Horizons, 11(1), 39–53.
Gramling, A., Maletta, M., Schneider, A., & Church, B. (2004). The Role of the Internal Audit Function in Corporate Governance. Journal of Accounting Literature.
Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies. Journal of Management and Governance. https://doi.org/10.1007/s10997-016-9342-8
Gupte, G. L., Haghighi, K. S., Sharif, K., Mayer, D. A., Beath, S. V., Kelly, D. A., Buckels, J., de Goyet, J. D., Mirza, D. F., & Millar, A. J. (2010). Surgical complications after intestinal transplantation in infants and children-UK experience. Journal of Pediatric Surgery, 45(7), 1473–1478. https://doi.org/10.1016/j.jpedsurg.2009.08.026
Hanskamp-Sebregts, M., Zegers, M., Boeijen, W., Westert, G. P., Van Gurp, P. J., & Wollersheim, H. (2013). Effects of auditing patient safety in hospital care: design of a mixed-method evaluation. BMC Health Services Research, 13, 2–11. https://doi.org/10.1186/1472-6963-13-226
Harrington, C. (2004). Internal audit’s new role. Journal of Accountantcy, 198(3), 65–70. https://www.journalofaccountancy.com/issues/2004/sep/internalauditsnewrole.html
Hass, S., Abdolmohammadi, M. J., & Burnaby, P. (2006). The Americas literature review on internal auditing. Managerial Auditing Journal, 21(8), 835–844. https://doi.org/10.1108/02686900610703778
Hay, D. C., Knechel, W. R., & Wong, N. (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23(1), 141–191. https://doi.org/10.1506/4XR4-KT5V-E8CN-91GX
Hazami-Ammar, S. (2019a). Internal auditors’ perceptions of the function’s ability to investigate fraud. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-09-2017-0098
Hazami-Ammar, S. (2019b). Some evidence on the impact of internal audit on external audit fees Data provided by the Institute of Internal Auditors are subject to restrictions. Journal of Corporate Accounting and Finance, 30(2), 64–81. https://doi.org/10.1002/jcaf.22384
Health and Safety Executive, H. (2013). Leading health and safety at work: Actions for directors, board members, business owners and organisations of all sizes. The Institute of Directors and the Health and Safety Executive. https://www.hse.gov.uk/pubns/indg417.pdf
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics. https://doi.org/10.1016/S0165-4101(01)00018-0
Heinänen, M., Brinck, T., Lefering, R., Handolin, L., & Söderlund, T. (2019). How to Validate Data Quality in a Trauma Registry? The Helsinki Trauma Registry Internal Audit. Scandinavian Journal of Surgery. https://doi.org/10.1177/1457496919883961
Hofmann, T. (1999). Probabilistic latent semantic analysis. Proceedings of the Fifteenth Conference on Uncertainty in Artificial Intelligence, 289–296.
Hogan, C. E., Rezaee, Z., Riley, R. A., & Velury, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing. https://doi.org/10.2308/aud.2008.27.2.231
Hogarth, R. M. (1991). A Perspective on Cognitive Research in Accounting. The Accounting Review, 66(2), 277–290.
Hommel, A., Ulander, K., & Thorngren, K. G. (2003). Improvements in pain relief, handling time and pressure ulcers through internal audits of hip fracture patients. Scandinavian Journal of Caring Sciences, 17(1), 78–83. https://doi.org/10.1046/j.1471-6712.2003.00212.x
Hoque, Z., & Alam, M. (1999). TQM adoption, institutionalism and changes in management accounting systems: A case study. Accounting and Business Research, 29(3), 199–210. https://doi.org/10.1080/00014788.1999.9729580
Hosmer, L. T. (1995). Trust: The Connecting Link between Organizational Theory and Philosophical Ethics. The Academy of Management Review, 20(2), 379–403. https://doi.org/10.2307/258851
Huczynski, A. A., & Buchanan, D. A. (2019). Organizational Behaviour. Pearson.
Institute of Internal Auditors (IIA). (1999a). Definition of Internal Auditing. http://www.theiia.org/guidance/standards-and-practices/professional-practices-framework/%0Adefinition-of-internal-auditing/
Institute of Internal Auditors (IIA). (1999b). Internal Audit Competency Framework. Altamonte Springs, FL: Institute of Internal Auditors. https://na.theiia.org/standards-guidance/Public Documents/Internal-Audit-Competency-Framework.pdf
Institute of Internal Auditors (IIA). (2013). The IIA Global Internal Audit Competency Framework. https://na.theiia.org/about-us/Public Documents/The-IIA-Global-Internal-Audit-Competency-Framework.pdf
Institute of Internal Auditors (IIA).  (2015). The Framework for Internal Audit Effectiveness: The New IPPF. The Institute of Internal Auditors. https://na.theiia.org/standards-guidance/Public Documents/The-Framework-for-Internal-Audit-Effectiveness-The-New-IPPF-Brochure.pdf
Institute of Internal Auditors (IIA). (2017). International standards for the professional practice of internal auditing (standards). The Institute of Internal Auditors. https://doi.org/10.1016/S0022-0981(98)00154-3
Institute of Internal Auditors (IIA).  (2018). Internal Auditing’s Role in Corporate Governance. IIA Position Paper-The Institute of Internal Auditors. https://na.theiia.org/about-ia/PublicDocuments/Internal-Auditings-Role-in-Corporate-Governance.pdf
Institute of Internal Auditors (IIA).  (2019). Fraud and Internal Audit. The Institute of Internal Auditors’ Position Papers. https://na.theiia.org/about-ia/PublicDocuments/Fraud-and-Internal-Audit.pdf
Islam, M. S., Farah, N., & Stafford, T. F. (2018). Factors associated with security/cybersecurity audit by internal audit function: An international study. Managerial Auditing Journal, 33(4), 377–409. https://doi.org/10.1108/MAJ-07-2017-1595
Jagoda, K., & Wojcik, P. (2019). Implementation of risk management and corporate sustainability in the Canadian oil and gas industry: An evolutionary perspective. Accounting Research Journal. https://doi.org/10.1108/ARJ-05-2016-0053
Jansen, M., Tan, A., Deppeler, A., Alfred, J., Javani, P., & Rao, V. D. (2019). Re-inventing Internal Controls in the Digital Age. In Retrieved from PwC: https://www. pwc. com/sg/en/publications/assets/reinventing-internal-controls-in-thedigital-age-201904. pdf.
Jha, A. (2019). Financial Reports and Social Capital. Journal of Business Ethics, 155(2), 567–596. https://doi.org/10.1007/s10551-017-3495-5
Jiang, L., André, P., & Richard, C. (2018). An international study of internal audit function quality. Accounting and Business Research, 48(3), 264-298. https://doi.org/10.1080/00014788.2017.1357461
Jiang, L., Messier Jr., W. F., & Wood, D. A. (2020). The Association between Internal Audit Operations-Related Services and Firm Operating Performance. Auditing: A Journal of Practice & Theory, 39(1), 101–124. https://doi.org/10.2308/ajpt-52565
Kabuye, F., Nkundabanyanga, S. K., Opiso, J., & Nakabuye, Z. (2017). Internal audit organisational status, competencies, activities and fraud management in the financial services sector. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-09-2016-1452
Kahyaoglu, S. B., & Caliyurt, K. (2018). Cyber security assurance process from the internal audit perspective. Managerial Auditing Journal, 33(4), 360–376. https://doi.org/10.1108/MAJ-02-2018-1804
Kaplan, R. S. (1994). Management accounting (1984-1994): Development of new practice and theory. Management Accounting Research, 5, 247–260. https://doi.org/10.1006/mare.1994.1015
Kekäle, J. (2015). A human resources model supporting academic excellence. Tertiary Education and Management, 21(2), 160–171. https://doi.org/10.1080/13583883.2015.1009382
Kelly, M. (2019). The 2019 Internal Audit Priorities Report: An annual look at the challenges, needs, and strategic planning of internal audit. In MIS Training Institute (MISTI).
Khelil, I., Hussainey, K., Hussainey, K., & Noubbigh, H. (2016). Audit committee – internal audit interaction and moral courage. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-06-2015-1205
Khlif, H., & Samaha, K. (2016). Audit committee activity and internal control quality in Egypt: Does external auditor’s size matter? Managerial Auditing Journal, 31(3), 269–289. https://doi.org/10.1108/MAJ-08-2014-1084
Kim, S. S. (2019). The role of knowledge and organizational support in explaining managers’ active risk management behavior. Journal of Enterprise Information Management. https://doi.org/10.1108/JEIM-07-2018-0159
Kinney, W. R., & Simunic, D. A. (2005). Discussion of twenty-five years of audit deregulation and re-regulation: What does it mean for 2005 and beyond? Auditing. https://doi.org/10.2308/aud.2005.24.supplement.89
Koh, W. Y., Ren, W., Mukherjee, R. K., & Chung, H. T. (2009). Internal Audit of a Comprehensive IMRT Program for Prostate Cancer: A Model for Centers in Developing Countries? International Journal of Radiation Oncology Biology Physics, 74(5), 1447–1454. https://doi.org/10.1016/j.ijrobp.2008.10.010
Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing and Accountability Journal. https://doi.org/10.1108/AAAJ-07-2018-3581
Krishnan, J. (2005). Audit committee quality and internal control: An empirical analysis. Accounting Review, 80(2), 649–675. https://doi.org/10.2308/accr.2005.80.2.649
Kroll, K. (2018). Training the Internal Auditors of Tomorrow. MIS Training Institute.
Kuhn, J. R., & Sutton, S. G. (2006). Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance. Journal of Emerging Technologies in Accounting. https://doi.org/10.2308/jeta.2006.3.1.61
Kultgen, J. (1988). Ethics and Professionalism (U. of P. Press (ed.)).
Lai, S.-M., Liu, C.-L., & Chen, S.-S. (2020). Internal Control Quality and Investment Efficiency. Accounting Horizons. https://doi.org/10.2308/horizons-12-148
Lampe, J. C., & Sutton, S. G. (1994). Evaluating the Work of Internal Audit: A Comparison of Standards and Empirical Evidence. Accounting and Business Research, 24(96), 335–348. https://doi.org/10.1080/00014788.1994.9729491
Larkin, J. M. (2000). The ability of internal auditors to identify ethical dilemmas. Journal of Business Ethics, 23(4), 401–409.
Lenz, R., & Sarens, G. (2012). Reflections on the internal auditing profession: What might have gone wrong? Managerial Auditing Journal, 27(6), 532–549. https://doi.org/10.1108/02686901211236382
Lenz, R., Sarens, G., & Jeppesen, K. K. (2018). In Search Of A Measure Of Effectiveness For Internal Audit Functions: An Institutional Perspective. EDPACS. https://doi.org/10.1080/07366981.2018.1511324
Lin, S., Pizzini, M., Vargus, M., & Bardhan, I. R. (2011). The role of the internal audit function in the disclosure of material weaknesses. The Accounting Review, 86(1), 287–323.
Loebbecke, J. K., Eining, M. M., & Willingham, J. J. (1989). Auditors’ experience with material irregularities: Frequency, nature and detectability. Auditing: A Journal of Practice & Theory, 9(Fall).
Madu, C. N. (2006). House of Quality (QFD) in a Minute. Chi Publishers Inc.
Mailis-Gagnon, A., Nicholson, K., & Chaparro, L. (2010). Analysis of complaints to a tertiary care pain clinic over a nine-year period. Pain Research & Management, 15(1), 17–23. https://doi.org/10.1155/2010/783078
Malaescu, I., & Sutton, S. G. (2015). The reliance of external auditors on internal audit’s use of continuous audit. Journal of Information Systems. https://doi.org/10.2308/isys-50899
Mashayekhi, B., Yazdanian, A. (2018). A Survey on Key Components of Internal Audit. Accounting and Auditing Review, 25(1), 135-158. doi: 10.22059/acctgrev.2018.249557.1007794 (in Persian)
Mat Zain, M., Zaman, M., & Mohamed, Z. (2015). The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees. International Journal of Auditing. https://doi.org/10.1111/ijau.12043
Mazza, T., & Azzali, S. (2015). Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies. International Journal of Auditing. https://doi.org/10.1111/ijau.12044
McIntosh, E. R. (1999). Competency Framework for Internal Auditing: An Overview. The Institute of Internal Auditors Research Foundation.
Meigs, W. B. (1951). The Expanding Field of Internal Auditing. The Accounting Review, 26(4), 518–523.
Merigó, J. M., & Yang, J. B. (2017). Accounting Research: A Bibliometric Analysis. Australian Accounting Review, 27(1), 71–100. https://doi.org/10.1111/auar.12109
Messier, W. F., Reynolds, J. K., Simon, C. A., & Wood, D. A. (2011). The effect of using the internal audit function as a management training ground on the external auditor’s reliance decision. In Accounting Review, 86(6), 2131–2154. https://doi.org/10.2308/accr-10136
Meulbroek, L. K. (2005). Integrated Risk Management for the Firm: A Senior Manager’s Guide. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.301331
Miccolis, J., & Shah, S. (2000). Enterprise Risk Management: An Analytic Approach. Tillinghast–Towers Perrin Monograph (New York).
Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting Auditing & Accountability Journal, 30(3), 699–719. https://doi.org/10.1108/AAAJ-10-2012-1134
Mihret, D., James, K., & Mula, J. M. (2010). Antecedents and organisational performance implications of internal audit effectiveness: Some propositions and research agenda. Pacific Accounting Review, 22(3), 224–252. https://doi.org/10.1108/01140581011091684
Moeller, R. (2004). Managing internal auditing in a post-SOA world. Journal of Corporate Accounting & Finance. https://doi.org/10.1002/jcaf.20021
Mollick, E. (2014). The dynamics of crowdfunding: An exploratory study. Journal of business venturing, 29(1), 1-16.
Moore, L., & Clark, D.E. (2008). The value of trauma registries. In Injury. https://doi.org/10.1016/j.injury.2008.02.023
Mortenson, M. J., & Vidgen, R. (2016). A computational literature review of the technology acceptance model. International Journal of Information Management, 36, 1248–1259. https://doi.org/10.1016/j.ijinfomgt.2016.07.007
Mubako, G. (2019). Internal Audit Outsourcing: A Literature Synthesis and Future Directions. Australian Accounting Review. https://doi.org/10.1111/auar.12272
Munro, L., & Stewart, J. (2010). External auditors’ reliance on internal audit: The impact of sourcing arrangements and consulting activities. Accounting and Finance. https://doi.org/10.1111/j.1467-629X.2009.00322.x
Mutchler, J. F. (2003). Independence and Objectivity: A Framework for Research Opportunities in Internal Auditing. In Research opportunities in internal auditing.
Nateghi, S., Mehrani, K., Tahriri, A. (2018). A Review of Audit Research in Iran. Accounting and Auditing Review, 25(1), 159-179. doi: 10.22059/acctgrev.2018.248795.1007782
(in Persian)
Neu, D., Everett, J., & Ahaman, A. S. (2013). Internal auditing and corruption within government: The case of the Canadian Sponsorship Program. Contemporary Accounting Research, 30(3), 1223–1250.
Nikbakht, M., Ahmadkhanbeigi, M. (2018). The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach. Accounting and Auditing Review, 25(3), 433-455. doi: 10.22059/acctgrev.2018.205747.1007306 (in Persian)
Nisbett, R. E., & Wilson, T. D. (1977). The halo effect: Evidence for unconscious alteration of judgments. Journal of Personality and Social Psychology, 35, 250–256. https://doi.org/10.1037//0022-3514.35.4.250
Norman, C. S., Rose, A. M., & Rose, J. M. (2010). Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk. Accounting, Organizations and Society, 35(5), 546–557. https://doi.org/10.1016/j.aos.2009.12.003
New York Stock Exchange (NYSE). (2003). Final NYSE Corporate Governance Rules. https://ecgi.global/code/final-nyse-corporate-governance-rules
New York Stock Exchange (NYSE). (2009). Rule 303A.00 Corporate Governance Standards.  https://nyseguide.srorules.com/listed-company-manual/document?treeNodeId=csh-da-filter!WKUS-TAL-DOCS-PHC-%7B0588BF4A-D3B5-4B91-94EA-BE9F17057DF0%7D--WKUS_TAL_5667%23teid-68
Okhravi Joghan, A., Rahimian, N., GharehDaghi, M. (2018). Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members. Accounting and Auditing Review, 25(3), 311-326. doi: 10.22059/acctgrev.2018.246549.1007759
(in Persian)
Oussii, A. A., & Boulila Taktak, N. (2018). The impact of internal audit function characteristics on internal control quality. In Managerial Auditing Journal, 33(5), 450–469. https://doi.org/10.1108/MAJ-06-2017-1579
PCAOB, P. C. A. O. B. (2007). Audting standard no. 5 – An audit of internal control over financial reporting that is integrated with an audit of financial statements. In PCAOB Release No. 2007-005.
PCAOB, P. C. A. O. B. (2010). The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements. https://pcaobus.org/Standards/Archived/PreReorgStandards/Pages/AU322.aspx
Peecher, M. E. (1996). The Influence of Auditors’ Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence. Journal of Accounting Research, 34(1), 125–140. https://doi.org/10.2307/2491335
Petrascu, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. In Mihaescu, L and Marginean, S and Stoica, EA and Grabara, J (Ed.), 21st International Economic Conference of Sibiu 2014, Iecs 2014 Prospects Of Economic Recovery In A Volatile International Context: Major Obstacles, Initiatives And Projects, 16, 489–497. Elsevier Science BV. https://doi.org/10.1016/S2212-5671(14)00829-6
Picket, K. S. (2011). The Essential Handbook of Internal Auditing. John Wiley and Sons Ltd (2nd Editio). John Wiley and Sons Ltd.
Pike, B. J., Chui, L., Martin, K. A., & Olvera, R. M. (2016). External Auditors’ Involvement in the Internal Audit Function’s Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery. Auditing-A Journal of Practice & Theory, 35(4), 159–173. https://doi.org/10.2308/ajpt-51486
Ping Li, W. S., Tang, Q., & Zheng, Y. (2017). Internal control and corporate innovation: evidence from China. Asia-Pacific Journal of Accounting & Economics. https://doi.org/10.1080/16081625.2017.1370380
Pizzini, M., Lin, S., & Ziegenfuss, D. E. (2015). The impact of internal audit function quality and contribution on audit delay. Auditing. https://doi.org/10.2308/ajpt-50848
Pomeranz, F. (1995). Fraud: The root causes. Public Money & Management, 15(1), 15–18. https://doi.org/10.1080/09540969509387850
Porter, M. E., & Kramer, M. R. (2011). The big idea: creating shared value. Harvard Business Review, 1–17. https://doi.org/10.32591/coas.ojss.0201.04037b
Powell, D. A., Erdozain, S., Dodd, C., Costa, R., Morley, K., & Chapman, B. J. (2013). Audits and inspections are never enough: A critique to enhance food Safety. Food Control, 30(2), 686–691. https://doi.org/10.1016/j.foodcont.2012.07.044
Power, M. (2003). Auditing and the production of legitimacy. Accounting, Organizations and Society, 28(4), 379–394. https://doi.org/10.1016/S0361-3682(01)00047-2
Power, M. (2007). Organized uncertainty. Designing a world of risk management. Oxford University Press.
Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal audit quality and earnings management. Accounting Review, 84(4), 1255–1280. https://doi.org/10.2308/accr.2009.84.4.1255
Protiviti. (2018). Embracing the Next Generation of Internal Auditing. https://www.protiviti.com/sites/default/files/united_states/insights/2019-ia-capabilities-and-needs-survey-protiviti.pdf
Protiviti. (2019). Addressing Priorities for Internal Auditors in Healthcare Delivery Organizations. https://www.protiviti.com/sites/default/files/united_states/insights/addressing-priorities-internal-auditors-healthcare-delivery-organizations_protiviti.pdf
Quick, R., & Henrizi, P. (2019). Experimental evidence on external auditor reliance on the internal audit. Review of Managerial Science, 13(5), 1143–1176. https://doi.org/10.1007/s11846-018-0285-0
Rahman, N. H. A., Hamzah, N., Jamaluddin, A., & Aziz, K. A. (2019). Establishing an Effective Internal Control System for Fraud Prevention: A Structured Literature Review. Asia-Pacific Management Accounting Journal, 14(3).
Raiborn, C., Butler, J. B., Martin, K., & Pizzini, M. (2017a). The Internal Audit Function: A Prerequisite for Good Governance. Journal of Corporate Accounting & Finance. https://doi.org/10.1002/jcaf.22246
Raiborn, C., Butler, J. B., Martin, K., & Pizzini, M. (2017b). The Internal Audit Function: A Prerequisite for Good Governance. Journal of Corporate Accounting and Finance, 28(2), 10–21. https://doi.org/10.1002/jcaf.22246
Ramamoorti, S. (2003). Research Opportunities in Internal Auditing. In A. D. Bailey, A. A. Gramling, & S. Ramamoorti (Eds.), Research Opportunities in Internal Auditing. Institute of Internal Auditors Research Foundation.
Redick, A., Reyna, I., Schaffer, C., & Toomey, D. (2014). Four-factor model for effective project leadership competency. Journal of Information Technology and Economic Development, 5(1), 53–68.
Reynolds, M. A. (2000). Professionalism, ethical codes and the internal auditor: A moral argument. Journal of Business Ethics, 24(2), 115–124.
Rezaee, Z. (1996). Improving the quality of internal audit functions through total quality management. Managerial Auditing Journal, 11(1), 30–34.
Rezaee, Z. (2008). Corporate Governance and Ethics. John Wiley & Sons Inc.
Ridley, J., D’Silva, K., & Szombathelyi, M. (2011). Sustainability assurance and internal auditing in emerging markets. Corporate Governance, 11(4), 475–488. https://doi.org/10.1108/14720701111159299
Roussy, M. (2013). Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager. Critical Perspectives on Accounting, 24, 550–571.
Roussy, M., & Brivot, M. (2016). Internal audit quality: a polysemous notion? Accounting, Auditing and Accountability Journal, 29(5), 714–738. https://doi.org/10.1108/AAAJ-10-2014-1843
Roussy, Mélanie, & Perron, A. (2018). New Perspectives in Internal Audit Research: A Structured Literature Review. Accounting Perspectives, 17(3), 345–385. https://doi.org/10.1111/1911-3838.12180
Sarens, G. (2009). Internal auditing research: Where are we going? International Journal of Auditing, 13(1), 1–7.
Sawyer, L., Dittenhofer, M., & Scheiner, J. (2003). Sawyer’s Internal Auditing: The Practice of Modern Internal Auditing. In The Institute of Internal Auditors (5th ed.).
Scarbrough, D. P., Rama, D. V., & Raghunandan, K. (1998). Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons.
Schneider, A. (1985). The Reliance of External Auditors on the Internal Audit Function. Journal of Accounting Research, 29(1), 95–114. https://doi.org/10.2307/2490849
Scott, S. V., & Walsham, G. (2005). Reconceptualizing and managing reputation risk in the knowledge economy: Toward reputable action. Organization Science, 16(3), 308–322. https://doi.org/10.1287/orsc.1050.0127
SEC. (2003). Securities Exchange Act Release No. 48745. Securities and Exchange Commission. https://www.sec.gov/rules/sro/34-48745.htm
Seol, I., & Sarkis, J. (2006). A Model for Internal Auditor Selection: The Case of a Trading Company in Hong Kong. International Journal of Auditing, 10(3), 243–253. https://doi.org/10.1111/j.1099-1123.2006.0352.x
Shah, P. S., Seidlitz, W., Chan, P., Yeh, S., Musrap, N., Lee, S. K., & Network, C. N. (2017). Internal Audit of the Canadian Neonatal Network Data Collection System. American Journal of Perinatology, 34(12), 1241–1249. https://doi.org/10.1055/s-0037-1603325
Shanteau, J. (1989). Cognitive heuristics and biases in behavioral auditing: Review, comments and observations. Accounting, Organizations and Society, 14(1–2), 165–177. https://doi.org/10.1016/0361-3682(89)90040-8
Shields, M. (1997). Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research, 9, 3–62.
Sievert, C., & Shirley, K. (2015). LDAvis: A method for visualizing and interpreting topics. Proceedings of the Workshop on Interactive Language Learning, Visualization, and Interfaces, 63–70. https://doi.org/10.3115/v1/w14-3110
Smith, J. R., Tiras, S. L., & Vichitlekarn, S. S. (2000). The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud. Contemporary Accounting Research. https://doi.org/10.1506/P7V7-1VUY-0QP8-5W7U
Smithson, C., & Simkins, B. J. (2005). Does Risk Management Add Value? A Survey of the Evidence. Journal of Applied Corporate Finance. https://doi.org/10.1111/j.1745-6622.2005.00042.x
Soh, D., & Martinov-Bennie, N. (2015). Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-08-2014-1075
Soh, D., & Martinov-Bennie, N. (2018). Factors associated with internal audit’s involvement in environmental and social assurance and consulting. International Journal of Auditing. https://doi.org/10.1111/ijau.12125
Sparrow, P. (1995). Organisational Competencies: A Valid Approach for the Future? International Journal of Selection and Assessment, 3(3), 168–177.
Stein, M., Simunic, D., & O’Keefe, T. (1994). Industry Differences in the Production of Audit Services. Auditing-A Journal of Practice & Theory, 13(S), 128–142.
Stewart, J., & Subramaniam, N. (2010). Internal audit independence and objectivity: Emerging research opportunities. Managerial Auditing Journal, 25(4), 328–360. https://doi.org/10.1108/02686901011034162
Stojanovic, T., & Andric, M. (2016). Internal Auditing and Risk Management in Corporations. Strategic Management, 21(3), 31–42.
Suominen, A., & Toivanen, H. (2016). Map of science with topic modeling: Comparison of unsupervised learning and human‐assigned subject classification. Journal of the Association for Information Science and Technology, 67(10), 2464–2476.
Sureshchandar, G. S., Rajendran, C., & Anantharaman, R. N. (2002). The relationship between service quality and customer satisfaction – a factor specific approach. Journal of Services Marketing, 16(4), 363–379. https://doi.org/10.1108/08876040210433248
Sutton, S. G. (2006). Extended-enterprise systems’ impact on enterprise risk management. Journal of Enterprise Information Management. https://doi.org/10.1108/17410390610636904
Swanger, S. L., & Chewning, E. G. (2001). The effect of internal audit outsourcing on financial analysts’ perceptions of external auditor independence. Auditing. https://doi.org/10.2308/aud.2001.20.2.115
Tang, F., Yang, L., & Gan, H. (2017). Internal auditors’ reputation and managers’ reliance decision. Managerial Auditing Journal, 32(8), 768–787. https://doi.org/10.1108/MAJ-04-2016-1366
Toivanen, H., & Suominen, A. (2014). Epistemic integration of the European Research Area: The shifting geography of the knowledge base of Finnish research, 1995–2010. Science and Public Policy, 42(4), 549–566.
Tranfield, D. C., Denyer, D. C., & Smart, P. (2003). Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review. British Academy of Management, 14, 207–222. https://doi.org/https://doi.org/10.1111/1467-8551.00375
Trotman, A.J., & Trotman, K. T. (2015). Internal audit’s role in GHG emissions and energy reporting: Evidence from audit committees, senior accountants, and internal auditors. Auditing. https://doi.org/10.2308/ajpt-50675
Trotman, Andrew J., & Duncan, K. R. (2018). Internal audit quality: Insights from audit committee members, senior management, and internal auditors. Auditing, 37(4), 235–259). https://doi.org/10.2308/AJPT-51877
Turetken, O., Jethefer, S., & Ozkan, B. (2020). Internal audit effectiveness: operationalization and influencing factors. Managerial Auditing Journal, 35(2), 238–271. https://doi.org/10.1108/MAJ-08-2018-1980
UTICA College, & Protiviti. (2018). Creating a Strong Culture Begins with Managing Fraud Risk. https://www.protiviti.com/sites/default/files/creating-strong-corporate-culture-begins-managing-fraud-risk-protiviti.pdf
van der Twist, M., van der Steen, M., De Korte, W. A., & Nuijten, A. (2015). Consulting & auditing: The complementary competencies of conflicting professional’s logics. Institute of Internal Auditors (IIA). https://www.iia.nl/SiteFiles/Publicaties/IIA_Bro_A4_Consulting_Auditing_EN.pdf
van Gelderen, S. C., Zegers, M., Boeijen, W., Westert, G. P., Robben, P. B., & Wollersheim, H. C. (2017). Evaluation of the organisation and effectiveness of internal audits to govern patient safety in hospitals: a mixed-methods study. BMJ Open, 7(7). https://doi.org/10.1136/bmjopen-2016-015506
Van Staden, M., & Steyn, B. (2009). The profile of the chief audit executive as a driver of internal audit quality. African Journal of Business Management.
VMIA. (2017). Guidelines for the Internal Audit of Clinical Areas.
Weske, U., Boselie, P., van Rensen, E. L. J. J., & Schneider, M. M. E. E. (2018). Using regulatory enforcement theory to explain compliance with quality and patient safety regulations: the case of internal audits. BMC Health Services Research, 18. https://doi.org/10.1186/s12913-018-2865-8
White, S., Bailey, S., & Asenova, D. (2020). Blurred lines: Exploring internal auditor involvement in the local authority risk management function. Public Money & Management. https://doi.org/10.1080/09540962.2019.1667682
Whiteley, P. F. (2000). Economic growth and social capital. Political Studies, 48, 443–466. https://doi.org/10.1111/1467-9248.00269
Wilson, G., Badarudeen, S., & Godwin, A. (2011). Antibiotic screening of urine culture as a useful quality audit. Journal of Infection in Developing Countries, 5(4), 299–302. https://doi.org/10.3855/jidc.923
Wood, D. J. (2010). Measuring corporate social performance: A review. International Journal of Management Reviews, 12(1), 50–84. https://doi.org/10.1111/j.1468-2370.2009.00274.x
Xu, Y., & Ziegenfuss, D. E. (2008). Reward systems, moral reasoning, and internal auditors’ reporting wrongdoing. Journal of Business and Psychology, 22(4), 323–331. https://doi.org/10.1007/s10869-008-9072-2
Yau, C.-K., Porter, A., Newman, N., & Suominen, A. (2014). Clustering scientific documents with topic modeling. Scientometrics, 100(3), 767–786.
Zahumensky, J., Psenkova, P., Nemethova, B., Halasova, D., Kascak, P., & Korbel, M. (2019). Evaluation of cesarean delivery rates at three university hospital labor units using the Robson classification system. International Journal of Gynecology & Obstetrics, 146(1), 118–125. https://doi.org/10.1002/ijgo.12842