Naslov
The importance of the supportive control environment for internal audit effectiveness – the case of Croatian companies

Autori
Barišić, Ivana ; Tušek, Boris

Izvornik
Ekonomska istraživanja (1331-677X) 29 (2016), 1; 1021-1037

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

Ključne riječi
Internal audit, internal audit effectiveness, control environment

Sažetak
The paper investigates whether a supportive control environment is associated with the internal audit effectiveness and what characteristics of a control environment are important in this respect. A survey was conducted via a questionnaire on 54 mostly large companies in Croatia. Appropriate methods of statistical analysis were used in order to analyse the survey results. According to the research results, in the case of a supportive control environment there is a greater chance that the internal audit will be effective and that its recommendations will be taken into account to a greater extent. In addition, the survey results showed a statistically significant correlation between perceived internal audit effectiveness and a higher level of supportive control environment.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Rad je prezentiran na skupu 7th International scientific conference by Juraj Dobrila University of Pula and Istrian Development Agency

POVEZANOST RADA