Object

Title: The relationship between organisational attributes and internal audit effectiveness

Creator:

Bednarek, Piotr

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 474, s. 11-24

Abstrakt:

Prior studies show that the degree of internal audit effectiveness tends to vary with country- and organisation-level dynamics in an internal audit environment. The antecedents of internal audit effectiveness appear not fully explored as yet. This study, based on institutional theory, is aimed at investigating the relationship of internal audit effectiveness with two organisational attributes, i.e. organisational category and organisational size. To this end, a postal survey and an online survey were conducted among internal auditors in Poland. The research results show that although internal audit effectiveness does not significantly differ between public sector and private sector organisations, larger organisations in private sector have established more effective internal audit departments than their counterparts in smaller organisations. However, in the public sector the size of organisations is not related to internal audit effectiveness

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2017

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:37297

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2017; Nr 474

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

Jun 11, 2022

In our library since:

Sep 14, 2017

Number of object content hits:

461

Number of object content views in PDF format

449

All available object's versions:

https://www.dbc.wroc.pl/publication/41362

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