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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Bibliographic Details
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
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440251318071
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