Major studies of internal auditing: Greece in conjunction with Europe

Abstract

Organizations have encountered rapid changes in economic complexity, expanded regulatory requirements, and technological advancements in recent years. These changes have sharpened the interest around internal auditing. However the amount of researchers who examined internal audit throughout Europe, a limited number of researchers in Greece examined the theoretical framework, the role and the effectiveness of internal auditing. In this context, the present paper aims to broaden the understanding of how internal auditing is practised throughout Greece. To be more specific, this study contributed to the literature by summarising the major studies addressing internal auditing and related issues in Europe and Greece. The results indicate the basic scientific interests about internal audit in Greece and the interaction with the studies conducting in Europe.