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Keywords: Digitalisation
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2021) 36 (6): 872–888.
Published: 16 August 2021
...Nathanaël Betti; Gerrit Sarens; Ingrid Poncin Purpose This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper specifically examines the use of data analytics and the performance...
