Journal of Studies in Internal & External Audit

Aims and Scope

The mission of the Journal of Studies in Internal & External Audit is to promote research and innovation in auditing practices and their implications for organizations, markets, and regulation. Topics covered include:

• Internal audit: role in governance, risk management, evaluation of internal control systems, and support for organizational change.
• External audit: financial statement certification, international auditing standards, auditor independence, and financial reporting quality.
• Standards and regulations: application of ISA (International Standards on Auditing), regulatory convergence, and the impact of new international directives.
• Governance and transparency: audit’s role in reducing information asymmetry, protecting investors, and building stakeholder trust.
• Audit and risk management: integration of auditing into strategic, operational, and financial risk management frameworks.
• Technologies and digital auditing: big data, artificial intelligence, blockchain, and audit process automation.
• Fraud and ethics: detection and prevention of accounting and financial fraud, compliance mechanisms, and ethical codes of conduct.
• Audit in specific sectors: banking, insurance, public enterprises, NGOs, and international organizations.
• International comparisons: studies of internal and external audit practices across diverse institutional and cultural contexts.
• Interdisciplinary perspectives: contributions from law, organizational psychology, and sociology to the understanding of auditing practices.

This variety makes the journal a privileged platform for publishing theoretical, empirical, qualitative, quantitative, and comparative research in internal and external auditing.