Concepedia

Internal Audit Reform

Internal Audit Reform is a structural and procedural transformation within public sector auditing systems that enhances accountability, transparency, and operational integrity by redefining institutional mandates, strengthening audit independence, and aligning internal audit functions with international best practices in public financial management.

16

Publications

498

Citations

35

Authors

29

Institutions

Publications per year

2017–2026

5

Parents

Publications

16

Rotational internal audit programs and financial reporting quality: Do compensating controls help?

Margaret H. Christ, Adi Masli, Nathan Y. Sharp et al. · Accounting Organizations and Society · 2015 · 110 citations

, , +12

Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market*

Joachim Gassen, Hollis Ashbaugh Skaife · Contemporary Accounting Research · 2009 · 43 citations

, , +11

The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs

Kasey Martin, Elaine Sanders, Genevieve Scalan · Research in Accounting Regulation · 2014 · 43 citations

, , +16

Development trends and future prospects of internal audit

Managerial Auditing Journal · 1997 · 41 citations

, , +10

The transformation of internal auditing

David McNamee, Thomas McNamee · Managerial Auditing Journal · 1995 · 35 citations

, , +10

1–5 of 16

Authors

35

  1. AN
    Agil Novriansa

    Sriwijaya University, Indonesia

    1 publications · 17 citations

    1

    h-index

  2. TV
    Tamara Volodina

    Nord University, Norway

    1 publications · 19 citations

    1

    h-index

  3. HV
    Herman van Brenk

    Nyenrode Business University, Netherlands

    1 publications · 32 citations

    1

    h-index

  4. KM
    Kasey Martin

    Texas State University, United States

    1 publications · 43 citations

    1

    h-index

  5. GS
    Genevieve Scalan

    Texas State University, United States

    1 publications · 43 citations

    1

    h-index

1–5 of 35

Institutions

29

  1. Universität Hamburg

    Hamburg, Germany

    1 h-index

    2 publications

    40 citations

  2. University of Kansas

    Lawrence, United States

    1 h-index

    1 publications

    110 citations

  3. St Michael’s Hospital

    London, United Kingdom

    1 h-index

    3 publications

    42 citations

  4. Brigham Young University

    Provo, United States

    1 h-index

    1 publications

    110 citations

  5. Fuzhou University

    Fuzhou, China

    1 h-index

    1 publications

    18 citations

  6. International Monetary Fund

    Washington D.C., United States

    1 h-index

    1 publications

    30 citations

  7. Beijing Union University

    Beijing, China

    1 h-index

    1 publications

    18 citations

  8. Sriwijaya University

    Palembang, Indonesia

    1 h-index

    1 publications

    17 citations

1–8 of 29

Venues

  1. Managerial Auditing Journal

    MAJ · 4 publications · 122 citations

    4

    h-index

  2. Contemporary Accounting Research

    CAR · 1 publications · 43 citations

    1

    h-index

  3. Journal of Indonesian Economy and Business

    1 publications · 17 citations

    1

    h-index

  4. 1

    h-index

  5. Accounting Organizations and Society

    1 publications · 110 citations

    1

    h-index

1–5