Ignace De Beelde

Building a research model for internal auditing: insights from literature and theory specification cases

This study identifies three organisational variables that have an influence on internal auditing practices and specifies how each of them can exert its influence. This study is based on a literature review, combined with insights from theory specification cases; and contributes to the literature by developing a specific and structured research model. The extent to which internal auditing practices are focused on the provision of assurance, the formulation of recommendations, or the performance of separate consulting activities is influenced by: the internal audit clients; the organisational support for internal audit; the status of the internal control system.