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Literature Review
Maandblad voor Accountancy en Bedrijfseconomie 94(3/4): 83-92
https://doi.org/10.5117/mab.94.50375 (22 Apr 2020)
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  • ContentsContents
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  • Article title
  • Summary
  • Keywords
  • Relevance to practice
  • 1. Introduction
  • 2. Literature review
    • 2.1 Identifying relevant research
    • 2.2 Definition, roles and prior research of IA
      • 2.2.1 Definition
      • 2.2.2 Internal auditing and improvement of the corporate governance framework and governance processes
      • 2.2.3 Internal auditing and improvement of the performance
      • 2.2.4 Internal auditing and support of the external auditor
      • 2.2.5 Internal auditing and fraud detection
      • 2.2.6 Internal auditing and training of future managers
      • 2.2.7 Role models
    • 2. 3 How to measure value creation
      • 2.3.1 Quantitative determinants and measurability
      • 2.3.2 Qualitative determinants and measurability
      • 2.3.3 Combined approaches
      • 2.3.4 IA ambition model
      • 2.3.5 IIA quality assessment
  • 3. Discussion and conclusion
  • References
  • Appendix 1
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