Higher internal audit effectiveness

3 Mar

In a qualititative study, the level of relational coordination between the internal audit function and the top management team was positively associated with internal audit effectiveness, including risk management, follow-up and timely implementation of recommendations (Lenz, R., Sarens, G., 2012, “Internal Auditing Effectiveness: Multiple Case Study Research in Germany That Hardens Role Theory and the Relational Theory of Coordination,” Working Paper, Université Catholique de Louvain, under development).


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