... and the Arab countries, may provide more clarification and evidence that can be used internationally and locally to present the impacts of religious, cultural, political and demographic differences on the implementation of the internal audit functions (IAFs). This in-depth investigation of the status of IA...

...Nishaal Prasad; David Hay; Li Chen Purpose The purpose of this study is to examine which factors explain the use of an in-house internal audit function (IAF) in a voluntary setting. Design/methodology/approach Based on the foundations of agency and resource-based theory, this study examines...

...Lise Muriel Botha; Naomi Wilkinson Purpose The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, specifically SERVPERF, which is applied...

...E. Sadler; M. Marais; H. Fourie This article deals with internal auditors’ use of and compliance with the Standards for the Professional Practice of Internal Auditing, as well as the Practice Advisories, issued by the Institute of Internal Auditors (IIA). The results reported here form part...

...M. Marais Via the Institute of Internal Auditors, founded in 1941, the internal auditing profession actively promote the quality of internal auditors and internal audit activities. Since 1999, internal auditing standards have been revised. From 1 January 2002, all internal audit activities/any...

...D.B. van der Schyf The point of exit in this research is that there should be an internal audit department in a national government department in South Africa to render a top‐class internal auditing service that is cost‐effective and affordable, preferred by clients, continuously complies...