New Frontiers for Internal Audit Research

To date, the field of research related to internal auditing is still relatively small. In the new paper „New Frontiers for Internal Audit Research“ by Margaret H. Christ, Marc Eulerich, Ronja Krane and David A. Wood, concrete recommendations for future research are given. This was accomplished through surveys, interviews, and discussions with practitioners.

Overall, three broad areas for additional academic research are identified, including information technology innovation, staffing, workforce development, and agile auditing. Finally, a list of testable research ideas is presented that would add to the academic literature and also provide value to practitioners.

Access the article here.


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