Abstract
The article introduces the purpose-driven theory of internal audit, emphasizing its role in enhancing organizational efficacy and alignment with strategic goals. It critiques the current lack of theoretical development in internal auditing and proposes integrating contemporary management theories to develop a unique internal audit theory. By leveraging theories of theory of work passion, competitive advantage, core competencies, and public interest, the article aims to redefine internal auditing’s contribution to organizational success and public interest, urging future research to build on this foundational theory.
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