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Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance review is the process through which assurance is obtained that the internal auditing department’s work is done in accordance with the Standards for the Professional Practice of Internal Auditing. This study examines the current practices of quality assurance review in South Africa. Although not all organisations surveyed do perform internal auditing quality assurance reviews, the organisations that do, benefit from them. Various methods are used in practice to perform internal and external quality assurance reviews. This study provides information on the processes and procedures used in quality assurance review programmes.

The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change process. This paper aims to propose a model that identifies the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it.

The conceptual discussion of this paper is based on a review of relevant literature, both practical and academic.

This paper develops an innovative model that describes the factors leading to auditees’ change readiness after undergoing internal audit processes. The independent variable is audit information quality and the dependent variable, organisational change. Auditees’ perceptions is the mediator variable, and accessibility to audit information is the moderator variable.

The proposed model suggests the advantages that can be gained by audit-related services, which in turn will add value to the organisation. The relationships between the variables inform practitioners on how to support effective audits as a means of increasing performance and influencing organisational change.

As the paper offers an innovative model, it may open up new research areas in internal auditing that can be studied by using both qualitative and quantitative methods.

Gender equality is a part of the United Nation’s championed sustainable development goal which reflects the global policy priority of bringing women to the table as decision-makers. The year 2021 has seen the highest record of women serving as heads of state and/or government and political representation at national parliaments. However, there seems to be a greater challenge for women to achieve equal political representation as the COVID-19 pandemic that hit the world in 2020 has slowed down women’s political progress at the global level. Until April 2021, COVID-19 has resulted in more than six million casualties and many countries have resorted to taking strict measures to contain the widespread of the virus especially prior to the administration of the vaccines. The strict measures taken by governments worldwide include border closures, extensive contact tracing, physical distancing, and restriction of movements. The pandemic is proven to be precarious not only to public health but also to democracy around the world as governments are given a free pass to silence protests, clamp down on opposition and critics as well as greater control over public movements by using COVID-19 management as a justification. This also has halted the progress made by women’s movements and political activists in championing women’s political representation. Malaysia is one of the countries that imposed long and strict COVID-19-related security and safety measures. This chapter seeks to analyse how COVID-19 is utilized by political institutions specifically the state to embrace or resist changes. COVID-19 is a possible critical juncture that provides opportunities for the state and political parties to renegotiate their structures, values, and positions in society to accommodate women. To explore the gendered responses of political institutions to COVID-19, this chapter identifies two areas to be examined within the Malaysian context (1) the gendered effects of the changes in state structures due to political instability during COVID-19, and (2) government policies that address women during the peak of the COVID-19 period. The results of this study will provide useful insights into the important factors that influence the utilisation of critical junctures either to break a new path or maintain the existing path dependency on political institutions’ policymaking related to gender issues.