volume 30, issue 6/7, P539-559 2015
DOI: 10.1108/maj-12-2014-1132
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Abdulaziz Alzeban

Abstract: Purpose -This study aims to provide empirical evidence of the association between audit committee characteristics and internal audit conformance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA). Design/methodology/approach -Seventy-four usable responses were received from a survey of chief internal auditors (CIAs) from Saudi companies listed on the Saudi Stock Exchange. Findings -The results indicate that audit committee characteristics (the presence of independent …

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