Review article
DEVELOPMENT AND PERSPECTIVES OF INTERNAL AUDITING IN THE IMPROVEMENT OF BUSINESS QUALITY OF ENTERPRISES – EMPIRICAL RESEARCH IN CROATIA
Boris Tušek
Sanja Sever
Abstract
This paper is the result of empirical research among the 180 biggest Croatian companies measured in terms of total revenues. The survey was addressed to the managers of internal auditing departments but also the managers who supervise the business activities within the company. The empirical research was conducted from February till March 2007. In that period 43 companies answered to the survey which makes the rate of return of 24%. The aim of this empirical research was to investigate the current position and the presence of internal auditing in Croatian companies, to investigate the instruments of measurement, the business quality among the internal auditors in Croatia and to investigate the contribution that internal auditors make in improving the business quality among the most successful companies in Croatia.
Keywords
internal auditing; added value auditing; business quality; Croatia
Hrčak ID:
38190
URI
Publication date:
15.12.2008.
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