W USINESS, ADMINISTRATION AND EDUCATION
ISSN 2029-7491 print / ISSN 2029-6169 online
2011, 9(2): 236–247
EXAMINATION OF INNER AUDIT PERFORMING IN BISKUPIEC, POLAND –
SCIENTIFIC RESEARCH CONCLUSIONS
Department of Strategic Research, Cracow School of Economics, ul. Rakowicka 16, 31-510 Kraków, Especially
E-mail: [email protected] com
Received 18 The fall of 2010; recognized 15 January 2011
Subjective. The purpose of this article was to present the research conducted in corporations, concerning the working of interior audit in Poland. Throughout the research, the writer identified numerous barriers reducing the efficiency of the cellular material of interior audit and audit since an instrument pertaining to company improvement. One likewise indicated areas which, as seen by of inner audit effectiveness as well as in the company performing, should be superior.
Keywords: examine, system of interior audit, improvement, company, instrument. Reference to this paper should be made the following: Bielińska-Dusza, Elizabeth. 2011. Evaluation of interior audit performing in Especially – empirical research studies, Business, Management and Education 9(2): 236–247. http://dx.doi.org/10.3846/ bme. 2011. 18
JEL category: H83, M42.
1 . Launch
Proper organization management, as shown by most recent monetary events, is usually presently becoming one of the most significant factors not merely of their competitive benefits, but even of the existence. Undoubtedly, an important position may be enjoyed by internal audit. However , only it is existence will not guarantee the provider's success. Therefore , the author made a decision to carry out a great empirical research, aimed at id of the genuine condition to get internal taxation application in a company, the principles of their functioning, indication of barriers making it difficult to use it, requirements of the opportunity of executed internal audit tasks, as well as the possibility to use it as being a tool for the company improvement.
The purpose of the content is to present and evaluate the benefits of empirical research about the functioning of internal audit in Enhance companies. In addition , we will try indicating areas of examine functioning which will require improvement.
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Business, Management and Education, 2011, 9(2): 236–247
2 . Inner audit because evaluated simply by empirical exploration
The purpose of the research, as mentioned above, was going to identify the functioning of internal examine in companies1. Due to the distinctions resulting from the principles of functioning and performing internal taxation in exclusive and community companies, a single decided to perform the research during these two areas separately2.
The complete research was conducted in the period coming from October 2008 to Might 2009. The survey protected 137 companies in total (57 institutions within the public sector, and 70 from the exclusive sector). The survey was sent to people that know the concepts of examine functioning inside the company. They were mainly managers of inside audit skin cells, auditors employed in cells, administrators, company managers, presidents or perhaps members with the management board, supervisory board3.
In the study, one used research methods, such as: review questionnaire, personal interviewing (direct), telephone interviewing (CATI, PAPI), document evaluation technique, evaluation of reference point books, with particular focus on comparative evaluation, diagnosis, synthesis and deduction.
Statistical methods, including nonparametric measures of stochastic dependence – procedures of quality features connection (i. electronic. V Cramér coefficient, φ Yule coefficient), Pearson's freedom test χ 2 . In the case of quantitative variables – steps of site, variability and asymmetry (Bielińska-Dusza 2009)4. one particular
Companies in Poland, as seen by of the ownership form, are divided into two sectors: community and private. Open public sector includes: the...
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