Place des Doyens, 1
Université Catholique de Louvain
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Internal audit, best practices, emerging countries, developed countries
Internal auditing, professionalism, uniformity, culture
Cultural dimensions, internal auditing standards
Internal auditing, effectiveness, role theory, theory of relational coordination
Internal audit function, agency theory, staffing size, independent board members, audit committee activity, control environment
Internal auditing, Corporate governance, Audit committee, United States of America
IAF characteristics, discriminatory power, effectiveness, IA professional, self‐assessment
IAF characteristics, discriminatory power, effectiveness, IA professional, self-assessment
Internal auditing, Corporate governance, Professions
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