Change in internal auditing practice:Evolution, constraints and ingenious solutions (original) (raw)

The main purpose of this research is to investigate if and how the internal auditing (IA) profession and practitioners exercise ingenuity to deal with the constraints faced by them during the development of IA and implementation of IA activities at the societal and organizational level. The key aim is to explore whether, through exercising ingenuity, the Institute of Internal Auditors (IIA) and IA functions can strengthen and improve IA quality and effectiveness in order to meet the expectations of management, key stakeholders and the changing role of IA, in order to remain relevant and to survive in the challenging environmental conditions. The data for the study was collected and analysed at both societal and organizational levels, including how they interact each other. The theoretical approach employed in this research offers a valuable lens on the relationship between ingenuity, ingenious strategies and constraints. This theoretical framework offers a way to understand how cons...