What is the value of internal auditing? – A literature review on qualitative and quantitative perspectives
Anna Katharina Eulerich, Marc Eulerich
University of Duisburg-Essen
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摘要与影响
In recent years, research on internal audit has developed significantly. Numerous papers have discussed the importance of internal auditing (IA) as a central pillar of the corporate governance system. Through its activities, IA supports the Audit Committee and the CEO/C-Level. As an independent, objective assurance and advisory function, it is designed to add value through the audit of the internal control system, risk management and the governance processes. Interestingly, research on internal audit unfortunately rarely corresponds to these added value concept defined in the core responsibilities. Therefore, this literature review attempts to highlight the possible perspectives of the added value discussion and to help define future research avenues.
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经济 / 管理Auditing, Earnings Management, Governance
Risk Management in Financial Firms · Accounting and Organizational Management
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