The Emotional Aspect of an Internal Audit

• Autorzy: Anna Wronka
• Języki publikacji: EN

Abstrakty

EN

Purpose: The aim of the article is to demonstrate the complexity of the audit process, in particular to analyze the emotional dimension of the internal audit, mainly from the perspective of the auditee. Moreover, the article shows the infl uence of human aspect on the course and results of the audit process. The indicated areas deserve scientifi c attention, as they are important in the area of auditing, the more so as the analysis of the available literature on the subject shows that they are still treated marginally.Methodology: To achieve the research goals stated for this article, two research procedures were chosen and implemented. Normative documents and literature review, also development of pilot research to demonstrate the relative existence of the issue and the need for further in-depth research. Moreover, the author's experience as an auditor turned out to be valuable for the considerations presented in the articleFindings: An internal audit understood, as a tool for improving processes or more broadly monitored systems and /or products, is not just a matter of procedural dimension and complex documentation, but also an equally important human aspect. This is often marginal or even neglected in practice. Also in the literature on the subject, the issue of interpersonal relations related to the audit process is an area that is relatively rarely taken up. This is evident even more so from the perspective of the auditee and their feelings, which signifi cantly aff ect the whole process, especially the fi nal result of the audit. Thus, the article signifi cantly demonstrates the importance of typically human aspects of an auditImplications for practice: Demonstration the complexity of the internal audit and emphasizing the importance of the human factor in the course of the internal audit process and obtained the fi nal result is to make all parties participating in any type of audit aware of the importance of, for example, setting, feelings and other psychological factors that make up the multidimensionality of the process and thus determine its eff ectiveness and eff iciency.Originality/value: The article provides a broad and thus quite unusual view of the internal audit process, and gives a comprehensive perspective of management of this process and in particular the opportunity to increase its eff iciency and eff ectiveness.(original abstract)

Słowa kluczowe

EN

Internal audit; Interpersonal relations; Factor analysis

PL

Audyt wewnętrzny; Relacje międzyludzkie; Analiza czynnikowa

• Czasopismo: Journal of Positive Management
• Rocznik: 2019
• Tom: 10
• Numer: nr 3
• Strony: 20--30

Twórcy

autor

Anna Wronka

• University of Lodz, Poland

Bibliografia

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Identyfikatory

DOI

10.12775/JPM.2019.015