Gaps in internal audit function (IAF), such as quality (IAQ), began to be pointed out by studies carried after Sarbanes-Oxley (SOX) Act publication. As a subject still under development the literature, this article seeks delineate research profile for IAQ period from 1999 2021. To end, bibliometric on was conducted, resulting identification of how area has progressed over last 22 years, encompa...

Purpose The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how auditors’ competency and objectivity affect resistance pressure from entities regarding reports. Thus, the main objective this study examine influence audit functions' (IAF) quality factors on chief executives' (CAEs) ability not modify report. Design/methodo...

Much has been written about security and provenance. Although both have their own large areas of concern, there is a very significant intersection. One is often brought to bear upon the other, in the study of the security of provenance. We discuss through a series of examples how provenance might be regarded as a security control in its own right. We argue that a risk-based approach to provenan...

The aim of this article is to investigate the workings of parental authority in Slovenian families: how is parental authority asserted and how do adolescents react to parental authority? Based on a qualitative exploration, the study shows that parental authority is accommodated in ways that comply with the general culture of intergenerational negotiations; it is co-constituted as a joint produc...

Background: The increased concern for accountability and quality improvement is inducing universities throughout the world to evaluate and control performance. Hence, this study was conducted to assess basic science department of Sabzevar medical school to improve the quality of the department. Methods: This study is a descriptive cross sectional study. We asked faculty members, managers, inte...