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Keywords: Internal auditing
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Journal Articles
Journal of Accounting in Emerging Economies (2011) 1 (2): 104–122.
Published: 05 July 2011
...Gerrit Sarens; Mohammad J. Abdolmohammadi Purpose The aim of this paper is to investigate a number of factors that are theoretically associated with convergence toward best practices in internal auditing. Design/methodology/approach The paper defines best practices as internal audit tools...
