LIST OF FIGURES
Figure 2-1: Key dimensions and attributes of internal audit process 12
illustrating the relationships between attributes derived
from literature review
Figure 2-2: Key dimensions and attributes of corporate governance 28
framework (adapted from World Bank, 1991)
Figure 3-1: Relationship between corporate governance, audit committee 39
and internal audit
Figure 3-2: Conceptual framework for testing hypotheses 50
Figure 4-1: Research process map for the convergent mixed method 55
design (adapted from Creswell, 2014; Creswell & Plano
Clark, 2011)
Figure 4-2: Internal audit success model using items on best practices 69
in internal auditing
Figure 4-3: Model of successful internal audit function incorporating 69
items of best practices in internal auditing, involvement
of AC on reviews of the internal audit function and
areas of audit findings in corporate governance
Figure 5-1: Probability curves for the four-category rating scale 98
illustrating the ordered thresholds for categories 1, 2, 3,4
Figure 5-2: Overall person-item distribution for the internal audit function 100
analysis
Figure 5-3: Overall person-item distribution based on Guttman scalogram 108
for internal audit survey showing categories for internal
auditor’s profile
Figure 5-4: The distributions of internal audit groups with various 114
audit team member sizes for all internal audit activities
Figure 6-1: Words frequently used in the interviews with CAEs and the 144
annual reports of their organisations relating to internal audit
CHAPTER 1: INTRODUCTION