...Susan Hermanson; Jenny Parlier; Velina Popova SUMMARY Based on a survey of 67 internal audit professionals, we examine the interactions between internal and external auditors and the experience internal auditors have working with external auditors. Specifically, we investigate perceptions...

.... Using a phenomenological approach, our analysis is based on semistructured interviews with 13 highly experienced internal audit leaders across various industries. Using Social Exchange Theory (SET) as a theoretical lens, we identify positive and negative behavioral responses to company AWA policies...

...Seema B. Bhandari; Jacob Jaggi; Han Yan SUMMARY The newly issued 2024 Global Internal Audit Standards recognize the need for informal communication for the first time, highlighting the vital role of informal communication in facilitating effective information flow and building relationships...

...Sarah A. Garven; Audrey N. Scarlata SUMMARY We examine factors associated with internal audit function (IAF) size in U.S. government and nonprofit (GNP) entities. Our results, based on responses from 345 GNP participants, indicate several factors related to organizational characteristics, IAF...