THE FUTURE OF INTERNAL AUDITING: GARDENER OF GOVERNANCE

REFERENCES

• Abbott, A. (1988). The system of professions: An essay on the division of expert labour. The University of Chicago Press.
   Google Scholar
• Anderson, U. L. (2017). Internal auditing: Assurance & advisory services (4th ed.). The Internal Audit Foundation.
   Google Scholar
• Arena, M., Arnaboldi, M., & Azzone, G. (2006). Internal audit in Italian organizations: A multiple case study. Managerial Auditing Journal, 21(3), 275–292. https://doi.org/10.1108/02686900610653017
   Google Scholar
• Arena, M., & Jeppesen, K. K. (2010). The jurisdiction of internal auditing and the quest for professionalization: The danish case. International Journal of Auditing, 14(2), 111–129. doi:10.1111/j.1099-1123.2009.00408.x.
   Google Scholar
• Betti, N., & Sarens, G. (2020). Understanding the internal audit function in a digitalised business environment. Journal of Accounting and Organizational Change, 17(2), 197–216. https://doi.org/10.1108/JAOC-11-2019-0114
   Web of Science ®Google Scholar
• Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What factors influence auditors’ use of computer-assisted audit techniques? Advances in Accounting. Elsevier, 30(1), 67–74. https://doi.org/10.1016/J.ADIAC.2013.12.005
   Google Scholar
• Brierley, J. A., Hussein, M. E., & Gwilliam, D. R. (2001). The problems of establishing internal audit in the sudanese public sector. International Journal of Auditing, 5(1), 73–87. https://doi.org/10.1111/1099-1123.00326
   Google Scholar
• Chambers, R. (2016). Internal audit: More than brakes, it’s part of the navigation system. Blog. January 11. https://iaonline.theiia.org/blogs/chambers/2016/Pages/Internal-Audit-More-Than-Brakes,-Its-Part-of-the-Navigation-System.aspx
   Google Scholar
• Chartered Institute of Internal Auditors. (2017). Data analytics: Is it time to take the first step ? London. https://www.iia.org.uk/media/1689102/0906-iia-data-analytics-5-4-17-v4.pdf
   Google Scholar
• DeSimone, S., D’Onza, G., & Sarens, G. (2021). Correlates of internal audit function involvement in sustainability audits. Journal of Management and Governance, 25(2), 561–591. https://doi.org/10.1007/s10997-020-09511-3
   Web of Science ®Google Scholar
• El-Sayed Ebaid, I. (2011). Internal audit function: An exploratory study from Egyptian listed firms. International Journal of Law and Management, 53(2), 108–128. https://doi.org/10.1108/17542431111119397
   Google Scholar
• Eulerich, M., Wagener, M., & Wood, D. (2021). Evidence on internal audit effectiveness from transitioning to remote audits because of COVID-19. Working paper. https://ssrn.com/abstract=3774050
   Google Scholar
• Foerschler, D., & Lenz, R. (2020, December), The internal audit game. Internal Auditor Magazine, The Institute of Internal Auditors, US, Lake Mary, pp. 52–57
   Google Scholar
• Gabriel, M. (2020). Moralischer Fortschritt in dunklen Zeiten: Universale Werte für das 21. Jahrhundert, Ullstein.
   Google Scholar
• Garyn, H. (2021). Six traits leading internal audit job candidates should possess. Blog, April 29
   Google Scholar
• Grant, A. (2021). Think again: The power of knowing what you don’t know. Viking, an imprint of Penguin Random House LLC.
   Google Scholar
• Heath, C., & Heath, D. (2008). Made to stick: Why some ideas survive and others. Random.
   Google Scholar
• IIA. (2017). International professional practices framework (IPPF). The Institute of Internal Auditors.
   Google Scholar
• Lakoff, G., & Johnson, M. (1980). Metaphors we live by. The University of Chicago Press.
   Google Scholar
• Lenz, R. (2013). Insights into the effectiveness of internal audit: A multi-method and multi-perspective study [Doctoral Thesis]. Louvain School of Management Research Institute.
   Google Scholar
• Lenz, R. (2017a). Time is ripe to revolutionize the audit. EDPACS, 56(4), 19–22. https://doi.org/10.1080/07366981.2017.1380479
   Google Scholar
• Lenz, R. (2017b). Presentation at the European Conference of the Institute of Internal Auditors (ECIIA) in Basel (Switzerland), SUCCESs - Simple, Unexpected, Concrete, Credible, Emotional and Stories. https://drrainerlenz.files.wordpress.com/2017/09/eciia-2017_dr-rainer-lenz_21-09-2017.pdf
   Google Scholar
• Lenz, R. (2021, December). There are three types of internal auditors: Which one are you? Blog in Internal Auditors 360. https://internalaudit360.com/there-are-three-types-of-internal-auditors-which-one-are-you/
   Google Scholar
• Lenz, R., & Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30(1), 5–33. https://doi.org/10.1108/MAJ-08-2014-1072
   Web of Science ®Google Scholar
• Lenz, R., Sarens, G., & D’Silva, K. (2014). Probing the discriminatory power of characteristics of internal audit functions: Sorting the wheat from the chaff. International Journal of Auditing, 18(2), 126–138. https://doi.org/10.1111/ijau.12017
   Google Scholar
• Lenz, R., Sarens, G., & Jeppesen, K. K. (2018). In search of a measure of effectiveness for internal audit functions: An institutional perspective. EDPACS, 58(2), 1–36. https://doi.org/10.1080/07366981.2018.1511324
   Google Scholar
• Li, H., Dai, J., Gershberg, T., & Vasarhelyi, M. A. (2018). Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems, 28, 59–76–. doi:10.1016/j.accinf.2017.12.005
   Web of Science ®Google Scholar
• Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327–349. https://doi.org/10.1108/MAJ-05-2013-0877
   Google Scholar
• Pagnamenta, R. (2021). No turning back as ESG changes the face of private equity. Blog on. September 29. https://www.privateequitywire.co.uk/2021/09/29/306889/no-turning-back-esg-changes-face-private-equity
   Google Scholar
• Ridley, J. (2008). Cutting edge internal auditing. John Wiley & Sons, Ltd.
   Google Scholar
• Ridley, J. (2021). On the frontlines: Internal audit’s role in ESG. Blog. December 21. https://iaonline.theiia.org/blogs/Your-Voices/2021/Pages/On-the-Frontlines-Internal-Audits-Role-in-ESG.aspx
   Google Scholar
• Ridley, J., D’Silva, K., & Szombathelyi, M. (2011). Sustainability assurance and internal auditing in emerging markets”. Corporate Governance, 11(4), 475–488. https://doi.org/10.1108/14720701111159299
   Google Scholar
• Sarens, G., Lenz, R., & Decaux, L. (2016). Insights into self-images of internal auditors. EDPACS, 54(4), 1–18. doi:10.1080/07366981.2016.1220226.
   Google Scholar
• Soga, M., Gaston, K. J., & Yamaura, Y. (2017). Gardening is beneficial for health: A meta-analysis. Preventive Medicine Reports, 14(5) , 92–99. https://doi.org/10.1016/j.pmedr.2016.11.007
   Google Scholar
• United Nations. (2015). Transforming our world: The 2030 agenda for sustainable development. https://sdgs.un.org/2030agenda
   Google Scholar
• Van Peursem, K. A. (2004). Internal auditors’ role and authority. New Zealand evidence. Managerial Auditing Journal, 19(3), 378–393. https://doi.org/10.1108/02686900410524382
   Google Scholar
• Vercaeren, G. (2021). Humanizing strategy: How to master emotions, values and beliefs when you execute plans. Lannoo Campus.
   Google Scholar
• World Economic Forum. (2020). The future of jobs report 2020, https://www.weforum.org/reports/the-future-of-jobs-report-2020
   Google Scholar