Internal auditing and enterprise risk management (ERM) : a research approach on the evolution, roles of internal auditors, implementation, challenges and the impact of the ERM on organisational performance / editors, Mohd. Ariff bin Kasim and Siti Rosmaini binti Mohd Hanafi.

Includes index.

Print version record.

Includes bibliographical references and index.

The significance of internal auditors and controls -- The foundation and evolution of internal auditing -- Enterprise risk management -- Internal auditors' involvement in risk management -- Theoretical justification for the significance of internal auditing -- Theoretical support for internal auditors' involvement in ERM and the links to financial performance -- Measures of internal auditors' effectiveness -- Measures of ERM implementation -- A review of the validity and reliability of the new internal audit and ERM instruments -- Internal auditors and ERM: The way forward.

English.

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