Browsing by Subject "Audit demand"
Now showing items 1-1 of 1
-
Factors affecting the voluntary use of internal audit: evidence from the UK
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no ...