The two efforts are cooperative and coordinated. Correlates of external quality assessment and improvement programs in internal auditing: A study of 68 countries. Jump-start success: How to set up a world-class internal audit function.
Maletta and K. Since innovating firms do not have executive control over their surrounding network, business model innovation tends to require soft power tactics with the goal of aligning heterogeneous interests.
Auditing performance indicators: The meteorological office case study. Before any such information is released to the public, the audit committee needs to probe the range and timing of significant write-downs and impairments like these and evaluate the wisdom of selecting the amounts stated rather than any other possibilities—and even whether it would be better to offer a range to shareholders at the outset, rather than keep changing the estimates from quarter to quarter.
IT does matter: The folly of ignoring IT material weaknesses.