The article explores different perspectives on what makes internal audit work high quality. By interviewing internal auditors, audit committee members, and external auditors, the researchers found four main viewpoints: "manager", "eminence grise", "professional", and "watchdog". These perspectives vary in how they see the role of internal auditors and what defines quality in their work. The study suggests that internal audit quality is more complex than previously thought, with different groups emphasizing different aspects of quality control.