{"id":"https://openalex.org/W1978227276","doi":"https://doi.org/10.1108/10222529200100003","title":"The relationship between the new IIA Standards and the internal auditing profession","display_name":"The relationship between the new IIA Standards and the internal auditing profession","publication_year":2001,"publication_date":"2001-04-01","ids":{"openalex":"https://openalex.org/W1978227276","doi":"https://doi.org/10.1108/10222529200100003","mag":"1978227276"},"language":"en","primary_location":{"id":"doi:10.1108/10222529200100003","doi":"https://doi.org/10.1108/10222529200100003","is_oa":false,"landing_page_url":"https://doi.org/10.1108/10222529200100003","pdf_url":null,"source":{"id":"https://openalex.org/S4210222895","display_name":"Meditari Accountancy Research","issn_l":"1022-2529","issn":["1022-2529","2049-372X","2049-3738"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dhet","jufo-1","norway-1","poland-140","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Meditari Accountancy Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113341052","display_name":"G.P. Coetzee","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I69552723","display_name":"University of Pretoria","ror":"https://ror.org/00g0p6g84","country_code":"ZA","type":"education","lineage":["https://openalex.org/I69552723"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"G.P. Coetzee","raw_affiliation_strings":["Department of Accounting and Finance, University of Pretoria","Department of Accounting & Finance, University of Pretoria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, University of Pretoria","institution_ids":["https://openalex.org/I69552723"]},{"raw_affiliation_string":"Department of Accounting & Finance, University of Pretoria","institution_ids":["https://openalex.org/I69552723"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5086273915","display_name":"Rudrik Du Bruyn","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I69552723","display_name":"University of Pretoria","ror":"https://ror.org/00g0p6g84","country_code":"ZA","type":"education","lineage":["https://openalex.org/I69552723"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"R. du Bruyn","raw_affiliation_strings":["Department of Accounting and Finance, University of Pretoria","Department of Accounting & Finance, University of Pretoria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, University of Pretoria","institution_ids":["https://openalex.org/I69552723"]},{"raw_affiliation_string":"Department of Accounting & Finance, University of Pretoria","institution_ids":["https://openalex.org/I69552723"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I69552723"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"9","issue":"1","first_page":"61","last_page":"79"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9735999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9735999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.01679999940097332,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/iia-standards","display_name":"IIA standards","score":0.6949999928474426},{"id":"https://openalex.org/keywords/institute-of-internal-auditors","display_name":"Institute of Internal Auditors","score":0.9259999990463257},{"id":"https://openalex.org/keywords/professional-standards","display_name":"professional standards","score":0.8650000095367432},{"id":"https://openalex.org/keywords/standard-revision","display_name":"standard revision","score":0.4880000054836273}],"concepts":[{"id":"https://openalex.org/C86743352","wikidata":"https://www.wikidata.org/wiki/Q2495358","display_name":"Generally Accepted Auditing Standards","level":4,"score":0.8697832822799683},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7125608325004578},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.6863739490509033},{"id":"https://openalex.org/C2992963445","wikidata":"https://www.wikidata.org/wiki/Q13422036","display_name":"Professional standards","level":2,"score":0.5392258763313293},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5222093462944031},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4901352822780609},{"id":"https://openalex.org/C13164825","wikidata":"https://www.wikidata.org/wiki/Q2559946","display_name":"Operational auditing","level":5,"score":0.4357512295246124},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.42118096351623535},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3792968988418579},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.295071005821228},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.24847149848937988},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.23451635241508484},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.10375431180000305},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.06794041395187378},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/10222529200100003","doi":"https://doi.org/10.1108/10222529200100003","is_oa":false,"landing_page_url":"https://doi.org/10.1108/10222529200100003","pdf_url":null,"source":{"id":"https://openalex.org/S4210222895","display_name":"Meditari Accountancy Research","issn_l":"1022-2529","issn":["1022-2529","2049-372X","2049-3738"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dhet","jufo-1","norway-1","poland-140","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Meditari Accountancy Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:marpps:10222529200100003","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/10222529200100003/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:repository.up.ac.za:2263/2749","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/2263/2749","pdf_url":null,"source":{"id":"https://openalex.org/S4306401870","display_name":"UpSpace Institutional Repository (University of Pretoria)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I69552723","host_organization_name":"University of Pretoria","host_organization_lineage":["https://openalex.org/I69552723"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W610107781","https://openalex.org/W645721569","https://openalex.org/W1920615672","https://openalex.org/W4235937730","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W3017625276","https://openalex.org/W4410700025","https://openalex.org/W7144548363","https://openalex.org/W4235838202","https://openalex.org/W4375853001","https://openalex.org/W943199940","https://openalex.org/W2742324459","https://openalex.org/W2052679858","https://openalex.org/W2478971444","https://openalex.org/W2563723299"],"abstract_inverted_index":{"The":[0,18,33,100,128,157],"Institute":[1],"of":[2,9,21,35,58,94,102,110,146],"Internal":[3],"Auditors":[4],"is":[5,38,71,105],"in":[6,78,119,138,149,177],"the":[7,14,42,81,92,98,108,111,116,120,126,132,136,139,144,147,150,153,161,170,180,184,188,191],"process":[8],"developing":[10],"new":[11,55,82,95,121,133,140,162,181],"standards":[12,23,37,96,134,151,163,172],"for":[13,48,97],"internal":[15,59,69,154,192],"auditing":[16,60,70,155,193],"profession.":[17,99,156,194],"first":[19],"set":[20],"these":[22,87],"will":[24],"be":[25,46,175],"implemented":[26],"with":[27,67,80,179],"effect":[28],"from":[29],"1":[30],"January":[31],"2002.":[32],"purpose":[34,101],"professional":[36],"to":[39,45,63,91,106,114,124,166],"lay":[40],"down":[41],"minimum":[43],"requirements":[44],"maintained":[47],"acceptable":[49],"practice.":[50],"In":[51],"June":[52],"1999,":[53],"a":[54],"formal":[56],"definition":[57,141],"was":[61],"adopted":[62],"address":[64,135,187],"relevant":[65],"issues":[66],"which":[68],"currently":[72],"faced.":[73],"Existing":[74],"standards,":[75,113,122,182],"when":[76],"read":[77],"conjunction":[79,178],"definition,":[83],"have":[84,89],"deficiencies":[85,88],"and":[86,123,142],"led":[90],"development":[93],"this":[103],"article":[104,129],"discuss":[107],"limitations":[109],"current":[112,171],"identify":[115],"changes":[117,137,148,185],"incorporated":[118],"evaluate":[125],"changes.":[127],"evaluates":[130],"whether":[131],"highlights":[143],"influence":[145],"on":[152],"findings":[158],"are":[159,164],"that":[160],"difficult":[165],"analyse,":[167],"especially":[168],"because":[169],"must":[173],"still":[174],"used":[176],"yet":[183],"successfully":[186],"challenges":[189],"facing":[190]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}