volume 35, issue 7, P955-978 2020
DOI: 10.1108/maj-06-2019-2321
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Sarah Garven, Audrey Scarlata

Abstract: Purpose The purpose of this study is to explore whether various organizational, internal audit function and audit committee factors are associated with internal audit investment in audit technology. Design/methodology/approach The responses from 213 public and private company chief audit executives (CAEs) from seven Anglo-culture countries are analyzed from the Common Body of Knowledge (CBOK) 2015 Global Internal Auditor Practitioner Survey on specific questions addressing internal audit use of audit techno…

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