Gilbert, Patrick; Natalia Bobadilla, Lise Gastaldi 

Australian National Audit Office;  

Wahyuni, Sari;  

Hendra, Joni; Handayani, Anita; Rahawarin, Fazlur Rahman; Maghfiroh, Rahma Ulfa; Pratikto, Heri 

Mersino, Anthony C. ;  

Mattone, John;  

Bowen, Shannon A.; Rawlins, Brad; Martin, Thomas 

Batty, J.;  

Cooper, Donald R.;  

Sekaran, Uma;  

Institute of Internal Auditors Research Foundation 

Institute of Internal Auditors Research Foundation 

Institute of Internal Auditors Research Foundation 

Institute of Internal Auditors Research Foundation 

Institute of Internal Auditors Research Foundation 

Institute of Internal Auditors Research Foundation 

Martono, Nanang;  

Creswell, John W.;  

Sekaran, Uma; Bougie, Roger 

Supranto J.;