volume 35, issue 2, P322-342 2020
DOI: 10.1108/maj-01-2019-2162
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Mélanie Roussy, Odile Barbe, Sophie Raimbault

Abstract: Purpose From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance. Design/methodology/approach Interviews were conducted with audit committee chairs and chief audit executives from multinational corporations, and the participating corporations’ registration documents were analyzed. Findings The data indicate that IA achieves and consolidates organizational significance by activating the IA effectiven…

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