@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/internal_audit>
  skos:definition "Internal auditing has two key functions. First, it provides management with information on the extent to which the control systems are working effectively. [Source: <a href=\"https://sk.sagepub.com/reference/ethics/n435.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business Ethics and Society; Internal Audit</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/auditing>, <https://concepts.sagepub.com/social-science/concept/accounting_ethics> ;
  skos:prefLabel "internal audit"@en ;
  a skos:Concept .

<https://concepts.sagepub.com/social-science/concept/accounting_ethics>
  skos:prefLabel "accounting ethics"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/internal_audit> .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/internal_audit> .

<https://concepts.sagepub.com/social-science/concept/auditing>
  skos:prefLabel "auditing"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/internal_audit> .