volume 30, issue 1, P5-33 2015
DOI: 10.1108/maj-08-2014-1072
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Rainer Lenz, Ulrich Hahn

Abstract: Purpose – The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may help to bring the best out of IA is proposed. Design/methodology/approach – Empirical studies based on internal auditors’ self-assessments (“inside-out”) and empirical studi…

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