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How to cite this paper: van der Nest, D.P., Smidt, L., & Lubbe, D. (2017). The use of generalised audit software by internal audit functions in a developing country: The purpose of the use of generalised audit software as a data analytics tool. Risk Governance and Control: Financial Markets & Institutions,

risk governance and control: financial markets and institutions

The use of generalised audit software by internal audit functions in a developing country: The purpose of the use of generalised audit software as a data analytics tool