Internal Audit: Is the 'Third Line of Defense' Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability to the Audit Committee

Our exploratory study considers whether the internal audit function is an efficient "third line of defense" for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives (CAEs) and experienced internal auditors to examin...

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