A Descriptive Study of Factors Associated with the Internal Audit Function Policies Having an Impact: Comparisons Between Organizations in a Developed and an Emerging Economy

@article{Gramling2013ADS,
  title={A Descriptive Study of Factors Associated with the Internal Audit Function Policies Having an Impact: Comparisons Between Organizations in a Developed and an Emerging Economy},
  author={Audrey A. Gramling and Nur İrem Nuhoğlu and David A. Wood},
  journal={Turkish Studies},
  year={2013},
  volume={14},
  pages={581 - 606}
}
Abstract An internal audit function (IAF) should positively impact financial reporting and governance, and add value to its organization. The study provides evidence on IAF factors (i.e. characteristics, activities, and work areas) associated with these types of impact and whether these factors, and their influence on various impacts, differ between a developed and an emerging economy (i.e. the USA and Turkey). Factors positively associated with financial reporting in the USA are assurance… 
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