Naslov
Condition and Perspective of Internal Auditing and Influence of Internal Auditing on Annual Report Quality : The Case of Croatia

Autori
Čular, Marko ; Šušak, Toni

Izvornik
The journal of American business review, Cambridge (2167-0803) 1 (2013); 135-142

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Perspective of Internal Audit in Croatia ; Influence of Internal Audit on Annual Report Quality

Sažetak
Research of internal auditing condition, perspective of the same and influence on reporting quality, through the annual report, is based for listed companies, in 2011. The primary aim is to draw conclusion about the existence of internal auditor and internal audit department for listed companies. The secondary aim is to find connection between existence of internal auditor and external auditor's opinion. The final effect is to show influence of internal auditing on annual report quality. The goal of research is to be informed with condition of internal auditing and reporting quality, through the annual report and to determine relationship between them, in order for financial reporting to be more transparent. Given that fundamental, the goal of modern internal auditor is to develop quality management process (in terms of commitment of achieving goals and requirements of the owner, more efficient use of resources, improving quality and environmental awareness, ethical behavior and pronounced responsibilities). Annual report is a document that includes all elements related to objectives of modern internal auditor, it is necessary to investigate connection between existence of internal auditor and annual reports quality. Descriptive statistics show existence of internal auditor, existence of internal audit department and auditor’s opinion for observed companies. The quality index of annual reports will be calculated, for selected listed companies. Also, connection between internal auditor existence and external auditor’s opinion, and difference on annual report quality for companies that have or do not have internal auditor will be determined. Results of researches indicate that position and stability of internal auditing in Croatia is very weak ; position of internal auditing influence on audit opinion ; there is no difference in annual report quality, looking for companies that have, or do not have internal auditor (because we have a poor annual report quality, considering on index quality of annual reports for observed listed companies).

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Rad je kao poster prezentiran na skupu The Finance,
MIS, Econimics & global Business Research
Conference, održanom od 01-04.08.2013.g., Istanbul,
Turska.

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