volume 29, issue 2, P196-218 2014
DOI: 10.1108/maj-08-2013-0925
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Andrew D. Chambers

Abstract: Purpose – The purpose of this paper is to analyse and comment on recent enhanced pronouncements on internal auditing. Design/methodology/approach – The paper uses content analysis of five 2012-2013 sources of guidance, set out in the tables of this paper and summarised within the text, together with conceptual interpretations. Findings – Recent pronouncements respo…

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