Literature Review
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Article title
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Summary
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Keywords
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Relevance to practice
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1. Introduction
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2. Literature review
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2.1 Identifying relevant research
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2.2 Definition, roles and prior research of IA
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2.2.1 Definition
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2.2.2 Internal auditing and improvement of the corporate governance framework and governance processes
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2.2.3 Internal auditing and improvement of the performance
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2.2.4 Internal auditing and support of the external auditor
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2.2.5 Internal auditing and fraud detection
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2.2.6 Internal auditing and training of future managers
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2.2.7 Role models
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2. 3 How to measure value creation
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2.3.1 Quantitative determinants and measurability
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2.3.2 Qualitative determinants and measurability
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2.3.3 Combined approaches
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2.3.4 IA ambition model
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2.3.5 IIA quality assessment
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3. Discussion and conclusion
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References
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Appendix 1
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