Original scientific paper
https://doi.org/10.1080/1331677X.2016.1211954
The importance of the supportive control environment for internal audit effectiveness – the case of Croatian companies
Ivana Barišić
orcid.org/0000-0003-2635-1063
Boris Tušek
Abstract
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.
Keywords
Internal audit; internal audit effectiveness; control environment
Hrčak ID:
171785
URI
Publication date:
22.12.2016.
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