Skoči na glavni sadržaj

Izvorni znanstveni članak

The state of analytical procedures in the internal auditing as a corporate governance mechanism

Ana Ježovita orcid id ; Ekonomski fakultet Sveučilišta u Zagrebu
Boris Tušek orcid id ; Ekonomski fakultet Sveučilišta u Zagrebu
Lajoš Žager ; Ekonomski fakultet Sveučilišta u Zagrebu

Puni tekst: engleski pdf 525 Kb

str. 15-46

preuzimanja: 1.188



Internal auditors are facing today’s fast-paced business conditions that
challenge them to implement adequate information technology and use analytical procedures as key audit techniques. Continuous technology improvement enables the development and application of analytical procedures that were unimaginable in the time of ‘paper-based auditing’. The research idea is to investigate the level and improvements of analytical procedures by internal auditors working in contemporary business conditions in Croatia. Given that the advancement of technology supports the application of complex analytics, the investigated problem includes an analysis of coherence between
available technology and applied analytical procedures. The importance of using analytical procedures can be confirmed by the positive effects these procedures have in internal auditing as they increase its effectiveness and efficiency. In relation to this, the research also includes an investigation of the level, differences and complexity of analytical procedures used in internal audit in order to determine the current state of and prospects for improving the effectiveness and efficiency of internal audit activity in Croatia. Considering the purpose and possibilities of analytical procedures, the research examines the extent to which, measured by the analytical procedures application level, internal audit functions in Croatia are adapting to contemporary business conditions and changing professional processes. The research issues are analyzed by using the theoretical overview, guidance provided by rofessional institutions, and the importance that internal auditing has as a corporate governance mechanism. The research will provide insights into whether and to what extent the required methodology is respected and will assess the progress of the Croatian internal auditing in a contemporary environment. The advancement of internal auditing in Croatia will be assessed by comparing research results with the global state of the profession. In addition, the research will result in the perspectives of internal audit progress related to the skills and knowledge of internal auditors regarding contemporary technology and their competence to use complex analytics in their work. The research data were collected using a survey. The obtained responses were analyzed by using appropriate statistics (frequencies, proportions, Chi-Square, Kruskal-Wallis, Mann-Whitney U, Kolmogorov-Smirnov and Shapiro-Wilk tests).

Ključne riječi

analytical procedures, analytics, internal audit, internal auditors

Hrčak ID:



Posjeta: 1.917 *