|INTERNAL AUDIT EFFECTIVENESS, GOVERNANCE DISCLOSURE REQUIREMENTS, AND FINANCIAL REPORTING RELIABILITY|
|Written by LUMINITA IONESCU|
ABSTRACT. Selim et al. write that changes to the definition of internal auditing have increased the scope of internal audit by explicitly including consulting activities. Arena and Azzone attempt to understand the organizational drivers of internal audit effectiveness in the light of recent changes in the 'mission' of internal auditing and its central role in corporate governance. Bhimani maintains that concepts like risk and governance become operationalisable and actionable.
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