Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego
Human capital as a factor in internal audit effectiveness

Author(s): Lena Grzesiak
Subject(s): Politics / Political Sciences, Social Sciences, Economy, Business Economy / Management, Labor relations, Management and complex organizations
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: internal audit effectiveness; internal auditor; auditee; manager/executive; human capital
Summary/Abstract: Internal audit is an interdisciplinary concept, well-established in management theory and practice theory. Internal auditors are required to be independent and objective, but the nature of internal audit activities necessitates relations with other groups of employees who also have a role in internal audit – auditees and managers. The three groups differ in the way they understand their organisation, internal audit, and its effectiveness. The main purpose of this monograph is to identify factors in the effectiveness of internal audit related to the human capital of the three main groups of its participants: internal auditors, auditees, and managers. The empirical qualitative study was carried out by the author using various data collection techniques, the most important of which was interviews with 65 internal auditors, auditees, and managers representing organisations in the public and private sectors. The study has shown that for internal audit to be effective, support from the management (tangible and intangible), the understanding of internal audit in the organisation, and relationships between the groups engaged in internal audit are important. Using her findings, the author formulates recommendations for improving internal audit effectiveness. They can also provide a basis for making changes to the existing occupational and organisational practices. The monograph can be summed up by the opinion of one of the surveyed internal auditors: “the effectiveness of internal audit has to do with people […]. This fact is so obvious that it is frequently forgotten by most stakeholders”.

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