Article citationsMore>>

Chang, Y. et al. (2019). The Impact of Internal Audit Attributes on the Effectiveness of Internal Control over Operations and Compliance. Journal of Contemporary Accounting & Economics, 15, 1-19.
https://doi.org/10.1016/j.jcae.2018.11.002

has been cited by the following article:

• TITLE: Research on Voluntary Internal Audit of Irish Business

  AUTHORS: Feiyang Zhao, Zhiquan Zhao

  KEYWORDS: Regulatory Environment, Internal Audit, Corporate Governance, Motivation, Impact, Irish Business

  JOURNAL NAME: Theoretical Economics Letters, Vol.13 No.5, October 17, 2023

  ABSTRACT: Internal audit provides independent assurance regarding corporate risk management, internal control, and compliance and is a crucial component of the corporate governance framework. In contrast to auditing requirements in other nations, voluntary internal auditing has become integral to management decision-making in Irish businesses. The paper examines the internal and external factors and motivations that have contributed to the adoption of voluntary audits by Irish companies, analyses the impact of voluntary internal audits on Irish companies and the current challenges they face, and suggests that domestic companies, whether listed or not, should take the initiative to introduce voluntary internal audit systems.