Title:

Ongoing monitoring of the performance of the internal audit activity in the public and private sectors

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Bednarek, Piotr

Subject and Keywords:

monitoring ; control ; quality ; internal audit ; improvement ; monitorowanie ; kontrola ; jakość ; audyt wewnętrzny ; doskonalenie

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 125-135

Abstrakt:

The purpose of this article is to present how internal auditors in the public and private sectors define ongoing monitoring of internal audit activities. The empirical material for analysis was gathered from interviews conducted in Poland with 28 internal auditors employed in 30 organisations. The gathered data revealed many similarities and differences between internal auditors’ perception of the essence of this term. The results show that ongoing monitoring of internal audit activities is most often understood as supervising internal auditor by the CAE to ensure that an audit engagement is performed in accordance with the International Standards for Professional Practice of Internal Auditing, the objectives of the engagement are reached, and the work program is realized

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2018.515.09

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515

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