The results highlight six complex and related themes that, if addressed, could help to improve the effectiveness of internal auditing in any organisation. One of the six themes relates to auditing methods. The authors of the original study propose to complement these existing methods with what they call 360° internal auditing.
See the PDF above for their research report, which introduces 360° internal auditing and considers its strengths and weaknesses.
If you have any comments or questions, the authors can be contacted via email at email@example.com.