{"id":"https://openalex.org/W4238036697","doi":"https://doi.org/10.1002/(sici)1099-1123(199907)3:2<147::aid-ija45>3.3.co;2-b","title":"Risk management and internal auditing: what are the essential building blocks for a successful paradigm change?","display_name":"Risk management and internal auditing: what are the essential building blocks for a successful paradigm change?","publication_year":1999,"publication_date":"1999-07-01","ids":{"openalex":"https://openalex.org/W4238036697","doi":"https://doi.org/10.1002/(sici)1099-1123(199907)3:2<147::aid-ija45>3.3.co;2-b"},"language":"en","primary_location":{"id":"doi:10.1002/(sici)1099-1123(199907)3:2<147::aid-ija45>3.3.co;2-b","doi":"https://doi.org/10.1002/(sici)1099-1123(199907)3:2<147::aid-ija45>3.3.co;2-b","is_oa":false,"landing_page_url":"https://doi.org/10.1002/(sici)1099-1123(199907)3:2<147::aid-ija45>3.3.co;2-b","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},"volume":null,"type":"article","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/A5062858038","display_name":"Georges M. Selim","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I180825142","display_name":"City, University of London","ror":"https://ror.org/04489at23","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I180825142","https://openalex.org/I4401726869"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Georges Selim","raw_affiliation_strings":["City University Business School, London, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"City University Business School, London, UK","institution_ids":["https://openalex.org/I180825142"]}]},{"author_position":"last","author":{"id":null,"display_name":"David McNamee","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"David McNamee","raw_affiliation_strings":["Management Control Concepts, Alamo, CA, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Management Control Concepts, Alamo, CA, USA","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":1.6329,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.93722522,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"3","issue":"2","first_page":"147","last_page":"155"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7602999806404114,"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":0.7602999806404114,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.1256999969482422,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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":0.05180000141263008,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/internal-audit","display_name":"internal audit","score":0.7990000247955322},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.9729999899864197},{"id":"https://openalex.org/keywords/internal-audit-function","display_name":"internal audit function","score":0.7789999842643738},{"id":"https://openalex.org/keywords/strategic-alignment","display_name":"strategic alignment","score":0.7089999914169312},{"id":"https://openalex.org/keywords/audit-planning","display_name":"audit planning","score":0.9309999942779541},{"id":"https://openalex.org/keywords/organizational-change","display_name":"organizational change","score":0.5649999976158142}],"concepts":[{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.8397941589355469},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6974630355834961},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6935222148895264},{"id":"https://openalex.org/C13164825","wikidata":"https://www.wikidata.org/wiki/Q2559946","display_name":"Operational auditing","level":5,"score":0.5957422256469727},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5843719244003296},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.5251034498214722},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.4884273111820221},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4775153696537018},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.4550328254699707},{"id":"https://openalex.org/C2776505523","wikidata":"https://www.wikidata.org/wiki/Q4785468","display_name":"Plan (archaeology)","level":2,"score":0.41523921489715576},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.23057428002357483},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16645771265029907},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1002/(sici)1099-1123(199907)3:2<147::aid-ija45>3.3.co;2-b","doi":"https://doi.org/10.1002/(sici)1099-1123(199907)3:2<147::aid-ija45>3.3.co;2-b","is_oa":false,"landing_page_url":"https://doi.org/10.1002/(sici)1099-1123(199907)3:2<147::aid-ija45>3.3.co;2-b","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-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":0,"referenced_works":[],"related_works":["https://openalex.org/W1972936515","https://openalex.org/W2184068868","https://openalex.org/W2725160825","https://openalex.org/W2921488350","https://openalex.org/W4283383503","https://openalex.org/W2786811606","https://openalex.org/W2619221144","https://openalex.org/W4402653171","https://openalex.org/W2349110924","https://openalex.org/W7084762376"],"abstract_inverted_index":{"The":[0],"internal":[1,17],"audit":[2,25,29],"function":[3],"that":[4],"ventures":[5],"into":[6,42],"building":[7],"links":[8],"with":[9,31],"risk":[10],"management":[11],"creates":[12],"immense":[13],"opportunities":[14],"for":[15,59],"the":[16,21,24,28,32,69,77],"auditor":[18],"through":[19],"enabling":[20],"alignment":[22],"of":[23,52,71],"universe":[26],"and":[27,36,87],"plan":[30],"organization's":[33],"strategic":[34],"objectives":[35],"operational":[37],"plans.":[38],"A":[39],"successful":[40],"venture":[41],"this":[43],"new":[44],"field":[45],"is":[46],"heavily":[47],"dependent":[48],"on":[49],"a":[50,61,72],"number":[51],"prerequisites":[53],"which":[54],"need":[55],"to":[56,63],"be":[57,64],"present":[58],"such":[60],"development":[62],"successful.":[65],"This":[66],"paper":[67],"presents":[68],"results":[70],"study":[73],"carried":[74],"out":[75],"by":[76],"authors":[78],"involving":[79],"29":[80],"organizations":[81],"spanning":[82],"Europe,":[83],"USA,":[84],"Canada,":[85],"Australia":[86],"New":[88],"Zealand.":[89]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2022-05-12T00:00:00"}