publication . Preprint . 2004

Contemporary internal auditing practices : (new) roles and influencing variables. Evidence from extended case studies

G. SARENS; I. DE BEELDE;
Open Access
  • Published: 01 Oct 2004
Abstract
Following the recommendation made by Rittenberg (1999), this study encompasses the broader nature of internal auditing that is evolving in practice and confirmed by the revised definition of internal auditing and the new Professional Practices Framework, both issued by the IIA in 1999. This study, based on six extended case studies, attempts to contribute to the literature by studying contemporary internal auditing practices in Belgium (assurance and / or consulting oriented), refining the influence of three predefined variables (reporting relationship, organisational support and internal control system) and determining other important influencing variables. Mos...
Subjects
Medical Subject Headings: educationhealth care economics and organizations
free text keywords: internal auditing, Belgium, extended case studies, assurance, consulting, reporting relationship, organisational support, internal control system, maturity
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