The development of internal auditing within belgian public entities : a neo-institutional and new public management perspective

Within the context of managerial reforms in the Belgian public sector since the 1990, the internal audit function is viewed as a new managerial instrument to reinforce the reliability of an organization’s internal control system. It has spread sporadically amongst public entities. At the same time, recent research on internal auditing has shown that the professional boundaries of the internal audit continue to evolve, driven primarily by increased attention to “good governance†and the resulting regulations, codes of good governance, guidelines, and internal control standards. Bearing all... Mehr ...