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Keywords: core principles
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Journal Articles
Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 79–98.
Published: 01 November 2021
...Christopher G. Calvin SUMMARY I investigate the impact that adherence to the Institute of Internal Auditors' Core Principles has on the likelihood that an internal auditor's effectiveness is threatened through pressure to modify valid audit findings. I use responses from the Institute of Internal...