E-resources
Peer reviewed
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Langella, Cecilia; Vannini, Ilaria Elisa; Persiani, Niccolò
Public money & management, 04/2023, Volume: 43, Issue: 3Journal Article
This article sheds light on the reasons for practice variation in internal auditing (IA) introduction and development. From a policy perspective, the article's findings highlight the relevance of accounting and accountability reforms as a crucial step for developing a new 'awareness' of the importance of internal controls and illustrate how IA can provide assurance on the internal control system. A further implication is that there is no 'one-size-fits-all' solution because different contexts need different IA models to mitigate the power and interests of the actors involved to ensure that IA is effective in terms of day-to-day activities.
