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2 July 2021 Share

audit

Internal Audit: recognition for Professors Arena and Azzone

An article by Professors Arena and Azzone on the subject of “internal audit” is among the most cited in the world.

 

The Accounting, Auditing & Accountability Journal published the paper “Mapping of internal audit research: A post-Enron structured literature review”, which examines how research on auditing has developed since 2005 and which works have most influenced the debate in this field.

The article by Professors Marika Arena and Giovanni Azzone of the Department of Management, Economics and Industrial Engineering, “Identifying organisational drivers of internal audit effectiveness”, published in 2009, was one of the most relevant: in fact, it is third in the world for total number of citations and second for average number of citations per year.
This study analyses data from 153 Italian companies, showing which factors influence the effectiveness of internal audit and providing empirical evidence of which organisational choices could help increase it.

The study by Professors Arena and Azzone

Arena, M. and Azzone, G. (2009),
Identifying Organizational Drivers of Internal Audit Effectiveness,
International Journal of Auditing, 13: 43-60.

The Study


Post-Enron internal audit sector analysis

Kotb, A., Elbardan, H. and Halabi, H. (2020),
Mapping of internal audit research: a post-Enron structured literature review,
Accounting, Auditing & Accountability Journal, Vol. 33 No. 8, pp. 1969-1996.

The Study


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