Internal Auditing Research: Where are we going? Editorial

In this editorial, I first discuss the content of the four papers contained in this special issue. Then, I discuss certain areas for future research in internal auditing, based upon the concept of internal audit function (IAF) quality. I raise the question: ‘when can we talk about an effective IAF?’ In theory, the answer should be: ‘when IAF quality has a positive impact on the quality of corporate governance’. IAF quality consists of two...