volume 29, issue 3, P268-283 2014
DOI: 10.1108/maj-08-2013-0927
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Andrew D. Chambers

Abstract: Purpose – The purpose of this paper is to identify and interpret expectations of regulators about the interface between regulators and internal audit. Design/methodology/approach – Contemporary pronouncements are subjected to a content analysis about the relationship demands that regulators place upon internal audit. Comparison is made with internal auditing standards. The paper identifies the significant challenges and c…

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