volume 30, issue 1, P34-55 2015
DOI: 10.1108/maj-08-2014-1073
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Andrew D. Chambers, Marjan Odar

Abstract: Purpose – The purpose of this paper is to explore how internal auditing may recover from being one of the corporate governance gatekeepers that failed to prevent the global financial crisis. Design/methodology/approach – This paper draws on the theory of professions and provides a brief analysis of internal auditing history, ending with an appraisal of contemporary status. Finding…

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