Problemy ustalania wartości dodanej audytu wewnętrznego - istniejący dorobek i kierunki dalszych badań

• Autorzy: Piotr Bednarek

Warianty tytułu

Value Added by Internal Audit. Literature Review and Direction for Further Research

• Języki publikacji: PL

Abstrakty

Współczesny audyt wewnętrzny uważa się za usługę tworzącą wartość. Instytut Audytorów Wewnętrznych odwołuje się do koncepcji tworzenia wartości dla organizacji i jej interesariuszy w swojej najnowszej definicji audytu wewnętrznego. Artykuł ten ma na celu omówienie wybranych aspektów podstaw teoretycznych pomiaru wartości dodanej audytu wewnętrznego. Na podstawie syntezy literatury z zakresu mierników wartości dodanej audytu wewnętrznego przedstawiono pewne propozycje w zakresie dalszych badań.(abstrakt oryginalny)

EN

The modern internal audit is considered as a value-adding service. The Institute of Internal Auditors refers to the concept of creating value in its latest definition of internal audit. This paper aims to provide a discussion on some aspects of theoretical basis to study the added value of internal audit. On the basis of the synthesis of the literature in the field of internal audit value measures some suggestions for further research are provided.(original abstract)

Słowa kluczowe

PL

Audyt wewnętrzny; Wartość dodana; Pomiary; Wyniki badań

EN

Internal audit; Value added; Measurement; Research results

• Czasopismo: Studia Ekonomiczne / Uniwersytet Ekonomiczny w Katowicach
• Rocznik: 2016
• Numer: nr 263
• Strony: 61--72

Twórcy

autor

Piotr Bednarek

• Uniwersytet Ekonomiczny we Wrocławiu

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