... as follows: Section 2 outlines SAT and RBT; Section 3 reviews the literature on the three parties; Section 4 presents the methodology; Section 5 presents the findings; Section 6 discusses limitations and offers recommendations; and Section 7 concludes. Audit committee Internal audit External...

... as one aspect of internal audit functions and green process innovation (GP), sustainability performance (SP) and the indirect link between RM functions of internal audits and SP through the mediation of GP. The study also explores whether the impact of RM functions of internal audits on GP strengthens...

... the need to rethink the concept of independence of the internal auditing function within the Tunisian public sector given the apparent inability of internal auditors to alter their commercial focus. Furthermore, the results may increase the awareness of professional institutions about the necessity...

...Abdulaziz Alzeban Purpose This study aims to explore the influence of internal audit (IA) reporting lines and the implementation of IA recommendations (IMPLEMENT) on financial reporting quality (FRQ). Design/methodology/approach Data were obtained from the annual reports of 201 UK listed...

...Lindie Engelbrecht; Yaeesh Yasseen; Irfaan Omarjee Purpose The purpose of this paper is to explore the roles of the initial perceptions of chief audit executives (CAEs) on the role of internal audit function (IAF) in integrated reporting (IR) in South Africa. This paper draws attention to possible...