PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2016 | nr 263 | 61--72
Tytuł artykułu

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

Autorzy
Treść / Zawartość
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)
Rocznik
Numer
Strony
61--72
Opis fizyczny
Twórcy
  • Uniwersytet Ekonomiczny we Wrocławiu
Bibliografia
  • Albrecht W.S., Howe K.R., Schueler D.R., Stocks K.D. (1988), Evaluating the Effectiveness of Internal Audit Departments, The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
  • Al-Twaijry A.A.M., Brierley J.A., Gwilliam D.R. (2003), The Development of Internal Audit in Saudi Arabia: An Institutional Theory Perspective, "Critical Perspectives on Accounting", Vol. 14, No. 5.
  • Arena M., Azzone G. (2009), Identifying Organizational Drivers of Internal Audit Effectiveness, "International Journal of Auditing", Vol. 13, No. 1.
  • Badara M.S., Saidin S.Z. (2013), The Journey so Far on Internal Audit Effectiveness: A Calling for Expansion, "International Journal of Academic Research in Accounting, Finance and Management Sciences", Vol. 3, No. 3.
  • Ballion G. (2008), Efektywność audytu wewnętrznego: założenia - pomiar - ocena, "Zeszyty Naukowe. Finanse, Rynki Finansowe, Ubezpieczenia", nr 12, Uniwersytet Szczeciński, Szczecin.
  • Bou-Raad G. (2000), Internal Auditors and the Value Added Approach: the New Business Regime, "Managerial Auditing Journal", Vol. 15, No. 4.
  • Burnaby P.A. i in. (2007), A Global Summary of the Common Body of Knowledge 2006, The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
  • Cashell, J.D., Aldhizer III G.R. (2002), An Examination of Internal Auditors' Emphasis on Value Added Services, "Internal Auditing", Vol. 17, No. 5.
  • Chen J.F., Lin W.Y. (2011), Measuring Internal Auditing's Value, Report III, The IIA's Global Internal Audit Survey: A Component of the CBOK Study, The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
  • Cohen J., Krishnamoorthy G., Wright A.M. (2002), Corporate Governance and the Audit Process, "Contemporary Accounting Research", Vol. 19, No. 4.
  • Cohen J., Krishnamoorthy G., Wright A.M. (2004), The Corporate Governance Mosaic and Financial Reporting Quality, "Journal of Accounting Literature", Vol. 23, No. 1.
  • Coram P., Ferguson C., Moroney R. (2008), The Value of Internal Audit in Fraud Detection, "Accounting and Finance", Vol. 48, No. 4.
  • Czerwiński K. (2005), Audyt wewnętrzny, InfoAudit, Warszawa.
  • Definicja audytu wewnętrznego, Kodeks etyki oraz Międzynarodowe standardy praktyki zawodowej audytu wewnętrznego. Poradniki. Tłumaczenie na język polski (2013), The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
  • Dittenhofer M. (2001), Internal Audit Effectiveness: An Expansion of Present Methods, "Managerial Auditing Journal", Vol. 16, No. 8.
  • Dobija M. (1992), Rachunkowość zarządcza i controlling, WN PWN, Warszawa.
  • Dudley E.M., Plumpy M.R., Knobloch M.C. (1999), How Do You Measure Success?, "Internal Auditor", Vol. 56, April.
  • Dudycz T. (2005), Zarządzanie wartością przedsiębiorstwa, PWE, Warszawa.
  • Enyue Z. (1997), Development Trends of Internal Auditing in China, "Managerial Auditing Journal", Vol. 12, No. 4/5.
  • Fadzil F.H., Haron H., Jantan M. (2005), Internal Auditing Practices and Internal Control System, "Managerial Auditing Journal", Vol. 20, No. 8.
  • Freeman R.E. (1984), Strategic Management: A Stakeholder Approach, Pitman, Boston, MA.
  • Frigo M.L. (2002), A Balanced Scorecard Framework for Internal Auditing Departments, The Institute of Internal Auditors Research Foundation, Altamonte Springs, Florida.
  • Goodwin J. (2004), A Comparison of Internal Audit in the Private and Public Sectors, "Managerial Auditing Journal", Vol. 19, No. 5.
  • Gos W. (2013), Sprawozdawczość w zakresie audytu wewnętrznego i kontroli zarządczej [w:] T. Kiziukiewicz (red.), Audyt wewnętrzny w strukturze kontroli zarządczej, Difin, Warszawa.
  • Gramling A.A., Maletta M.J., Schneider A., Church B.K. (2004), The Role of the Internal Audit Function in Corporate Governance: A Synthesis of the Extant Internal Auditing Literature and Directions for Future Research, "Journal of Accounting Literature", Vol. 23.
  • Hass S., Abdolmohammadi M.J., Burnaby P. (2006), The Americas Literature Review on Internal Auditing, "Managerial Auditing Journal", Vol. 21, No. 8.
  • Hill K.L. i in. (2009), Performance Measures for Internal Audit Functions: A Research Project, The Institute of Internal Auditors Austin Chapter 2008-2009 Research Project, The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
  • Krishnamoorthy G. (2001), A Cascaded Inference Model for Evaluation of the Internal Audit Report, "Decision Sciences", Vol. 32, No. 1.
  • Krishnamoorthy G. (2002), A Multistage Approach to External Auditors Evaluation of the Internal Audit Function, "Auditing: A Journal of Practice and Theory", Vol. 21, No. 1.
  • Kuc B.R. (2007), Kontrola i audyt w sektorze publicznym, PTM, Warszawa.
  • Lampe J.C., Sutton S.G. (1994), Evaluating the Work of Internal Audit: A Comparison of Standards and Empirical Evidence, "Accounting and Business Research", Vol. 24, No. 96.
  • Lendle K. (2008), Performance Management in Internal Audit: Implementation, Merits and Challenges in a Medium-Sized Audit Department, "Journal of Securities Law, Regulation & Compliance", Vol. 2, No. 1.
  • Mihret D.G., James K., Mula J.M. (2010), Antecedents and Organizational Performance Implications of Internal Audit Effectiveness, "Pacific Accounting Review", Vol. 22, No. 3.
  • Modzelewski P. (2009), System zarządzania jakością a skuteczność i efektywność administracji samorządowej, CeDeWu, Warszawa.
  • Moeller R. (2005), Brink's Modern Internal Auditing, John Wiley & Sons, Hoboken, NJ.
  • Morrill C., Morrill J. (2003), Internal Auditors and the External Audit: A Transaction Cost Perspective, "Managerial Auditing Journal", Vol. 18, No. 6-7.
  • Nieplowicz M. (2009), Zrównoważona Karta Wyników dla Departamentu Audytu Wewnętrznego, "Studia i Prace Wydziału Nauk Ekonomicznych i Zarządzania", nr 16, Uniwersytet Szczeciński, Szczecin.
  • Raghunandan K., Mchugh J.A. (1994), Internal Auditors Independence and Interaction with Audit Committees: Challenges of Form and Substance, "Advances in Accounting", Vol. 12, No. 1.
  • Roth J. (2000), Best Practices: Value-added Approaches of Four Innovative Auditing Departments, The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
  • Roth J. (2003), How do Internal Auditors Add Value? Characteristics Common to Top- -rated Audit Shops Help to Shed Light on the Nebulous Concept of Adding Value, "Internal Auditor", 23 February.
  • Roth J. (2002), Adding Value: Seven Roads to Success, The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
  • Rupsys R. (2007), Practical Aspects of the Integration of Internal Audit Activity Measures, "Economics and Management", No. 12.
  • Rupsys R., Boguslauskas V. (2007), Measuring Performance of Internal Auditing: Empirical Evidence, "Engineering Economics", No. 5(55).
  • Sarens G. (2009), Internal Auditing Research: Where Are We Going? "Editorial. International Journal of Auditing", Vol. 13.
  • Sawicka-Kluźniak Z. (2009), Efektywność audytu wewnętrznego, "Zeszyty Naukowe. Finanse, Rynki Finansowe, Ubezpieczenia", nr 18, Uniwersytet Szczeciński, Szczecin.
  • Seaman J.K. (1995), Dollarizing Audits, "Internal Auditor".
  • Seminogovas B., Rupsys R. (2006), Creating Strategy Maps for Internal Audit Activity in the Context of BSC, "Management of Organizations: Systematic Research", Iss. 39.
  • Sheldon D.R., McNamara E.F. (1991), Value-for-Money Auditing in the Public Sector, Strategies for Accountability in the 1990s, The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
  • Spira L.F., Page M. (2003), Risk Management: the Reinvention of Internal Control and the Changing Role of Internal Audit, "Accounting, Auditing & Accountability Journal", Vol. 16, No. 4.
  • Spraakman G. (1997), Transaction Cost Economics: A Theory of Internal Audit, "Managerial Auditing Journal", Vol. 17, No. 7.
  • Susmanschi G., Georgescu L.S. (2014), Performance Evaluation of Internal Audit, "Economics, Management, and Financial Markets", Vol. 9(1).
  • Tomaszkiewicz A. (2010), Wartość dodana wnoszona przez audyt wewnętrzny, "Acta Universitatis Lodziensis. Folia Oeconomica", z. 244.
  • Walz A. (1997), Adding Value, "Internal Auditor", Vol. 54, No. 1.
  • Xiangdong W. (1997), Development Trends and Future Prospects of Internal Auditing, "Managerial Auditing Journal", Vol. 12, No. 4/5.
  • Yee C.S., Sujan A., James K., Leung J.K.-S. (2008), The Perception of the Singaporean Internal Audit Customers Regarding the Role and Effectiveness of Internal Audit, "Asian Journal of Business and Accounting", Vol. 1, No. 2.
  • Ziegenfuss D.E. (2000a), Measuring Performance, "Internal Auditor".
  • Ziegenfuss D.E. (2000b), Developing an Internal Auditing Department Balanced Scorecard, "Managerial Auditing Journal", Vol. 15, Iss. 1/2.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171433160

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.