Mapping the Literature Trends of Internal Auditing in the United States: A Systematic Review and Directions for Future Research
This review study examines the existing literature on internal audit (IA) in the United States to identify how internal audit functions (IAFs) have evolved in response to global shifts in business practices. Despite growing attention to IA, the literature remains fragmented, limiting a comprehensive...
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| Main Authors: | Saddam A. Hazaea, Chun Cai, Ebrahim Mohammed Al-Matari, Mohammed A. Al-Bukhrani, H. Gin Chong |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2025-02-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440251318071 |
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