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- W2896887611 endingPage "385" @default.
- W2896887611 startingPage "345" @default.
- W2896887611 abstract "Abstract This structured literature review adopts a multimethod and multitheoretical approach to identify current knowledge about internal audit as well as related knowledge gaps. To that end, it provides an overview of post‐Sarbanes‐Oxley Act literature, organizing it under three themes: the multiple roles of internal audit, internal audit quality (IAQ), and the practice of internal audit. Despite the volume of literature published during the period covered by this review (2005 to mid‐2017), the first two themes are still in development, while the third is emergent. We suggest research avenues to fill the following main gaps: (i) Given differing opinions about the expected or actual roles of internal audit, prior literature infers that the internal audit function has become the “jack of all trades” of governance, but does not clearly capture its actual roles. (ii) The viewpoint of external auditors has dominated IAQ research, leading to a misunderstanding of how actors with greater stakes in the practice of internal audit conceptualize and evaluate IAQ. (iii) Knowledge of the actual practice of internal audit and its accountability and ethical issues is fragmentary, therefore the literature's current picture of internal audit is far from comprehensive." @default.
- W2896887611 created "2018-10-26" @default.
- W2896887611 creator A5000765812 @default.
- W2896887611 creator A5077825269 @default.
- W2896887611 date "2018-09-01" @default.
- W2896887611 modified "2023-10-06" @default.
- W2896887611 title "New Perspectives in Internal Audit Research: A Structured Literature Review" @default.
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