[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31743":3,"doc-seo-31743":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31743,549758146520,"Patrick","https://ap-avatar.wpscdn.com/avatar/80002397d8c0411e94?_k=1775819394049821470",8,"Research & Report","The Internal Auditing of Corporate Governance, Risk Management and Ethics: Comparing Banks with Other Industries","Empirical evidence tests whether banks’ internal auditing function (IAF) emphasizes corporate governance, risk management, and ethics more than internal auditing in other industries. The analysis is grounded in theory triangulation combining agency, institutional, and contingency perspectives. Findings show banks are more likely to allocate auditing efforts to corporate governance, risk assurance, and advisory roles. Banks also tend to maintain corporate ethics policies, while ethics-related auditing levels do not significantly differ from other industries.","cbCail3UTwlY8YZ7","https://ap.wps.com/l/cbCail3UTwlY8YZ7","pdf",314103,1,23,"English","en","# Introduction\n## Research focus and motivation\n## Regulatory context and governance literature","[{\"question\":\"What is the central research question of the paper?\",\"answer\":\"The paper tests whether banks’ internal auditing function focuses more on corporate governance, risk management, and ethics than internal auditing in other industries.\"},{\"question\":\"Which theories guide the study?\",\"answer\":\"The study is based on theory triangulation using agency, institutional, and contingency theory.\"},{\"question\":\"What key results does the paper report about banks versus other industries?\",\"answer\":\"Banks are more likely to devote internal audit activities to corporate governance, risk management, and ethics-related responsibilities, including risk assurance and advice/consulting on the risk management system.\"}]",1780088437,58,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":84,"head_meta":86,"extra_data":88,"updated_unix":25},105,"the-internal-auditing-of-corporate-governance-risk-management-and-ethics-comparing-banks-with-other-industries","",{"@graph":34,"@context":83},[35,52,66],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/research-report/",3,{"item":50,"name":13,"@type":41,"position":51},"https://docshare.wps.com/document/the-internal-auditing-of-corporate-governance-risk-management-and-ethics-comparing-banks-with-other-industries/31743/",4,{"url":50,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"description":14,"dateModified":60,"datePublished":60,"encodingFormat":59,"isAccessibleForFree":61,"interactionStatistic":62},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":39,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-05-29",true,{"@type":63,"interactionType":64,"userInteractionCount":4},"InteractionCounter",{"@type":65},"ViewAction",{"@type":67,"mainEntity":68},"FAQPage",[69,75,79],{"name":70,"@type":71,"acceptedAnswer":72},"What is the central research question of the paper?","Question",{"text":73,"@type":74},"The paper tests whether banks’ internal auditing function focuses more on corporate governance, risk management, and ethics than internal auditing in other industries.","Answer",{"name":76,"@type":71,"acceptedAnswer":77},"Which theories guide the study?",{"text":78,"@type":74},"The study is based on theory triangulation using agency, institutional, and contingency theory.",{"name":80,"@type":71,"acceptedAnswer":81},"What key results does the paper report about banks versus other industries?",{"text":82,"@type":74},"Banks are more likely to devote internal audit activities to corporate governance, risk management, and ethics-related responsibilities, including risk assurance and advice/consulting on the risk management system.","https://schema.org",{"og:url":50,"og:type":85,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":87,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]