Table of contents - Special Issue: Internal Audit and Standards – a global review from the Common Body of Knowledge project
Guest Editors: B.J. Cooper, P. Leung, S. Dellaportas
A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing
Priscilla Burnaby, Susan HassThe 2006 global Common Body of Knowledge (CBOK) study is part of an ongoing research program designed to document how internal auditing is practiced. The purpose of this paper is…
Usage of Internal Auditing Standards by companies in the United States and select European countries
Priscilla A. Burnaby, Mohammad Abdolmohammadi, Susan Hass, Gerrit Sarens, Marco AllegriniThe purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the…
Internal audit – an Asia‐Pacific profile and the level of compliance with Internal Auditing Standards
Philomena Leung, Barry J. CooperThe purpose of this paper is to provide an overview of the profile of internal audit in five Asia‐Pacific countries and investigate the usage and compliance with the Institute of…
Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents
Marinda Marais, Priscilla A. Burnaby, Susan Hass, Elmarie Sadler, Houdini FourieThe purpose of this paper is to compare the responses of South African respondents with all Common Body of Knowledge (CBOK) 2006 respondents in the areas of compliance with the…
Commitment to independence by internal auditors: the effects of role ambiguity and role conflict
Zaini Ahmad, Dennis TaylorTaking a cognitive perspective of internal auditor independence, the purpose of this study is to develop measures for the concepts of commitment to independence, role conflict and…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou