Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego:
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | Polish |
| Published: |
Łódź [Poland]
Wydawnictwo Uniwersytetu Łódzkiego
2021
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| Subjects: | |
| Online Access: | BSB01 |
| Item Description: | 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" |
| Physical Description: | 1 Online-Ressource (188 Seiten) |
| ISBN: | 9788382206296 |
Staff View
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T23:12:57Z |
| indexdate | 2024-07-10T10:07:33Z |
| institution | BVB |
| isbn | 9788382206296 |
| language | Polish |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034795993 |
| oclc_num | 1414561968 |
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| physical | 1 Online-Ressource (188 Seiten) |
| psigel | ZDB-45-CGR BSB_OE_CEEOL |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| publisher | Wydawnictwo Uniwersytetu Łódzkiego |
| record_format | marc |
| spelling | Grzesiak, Lena Verfasser aut Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego Lena Grzesiak Łódź [Poland] Wydawnictwo Uniwersytetu Łódzkiego 2021 Frankfurt M. CEEOL 2021 1 Online-Ressource (188 Seiten) txt rdacontent c rdamedia cr rdacarrier 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" Politics / Political Sciences Social Sciences Economy Business Economy / Management Labor relations Management and complex organizations Central and Eastern European Online Library Sonstige oth Erscheint auch als Druck-Ausgabe 978-83-8220-628-9 |
| spellingShingle | Grzesiak, Lena Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego Politics / Political Sciences Social Sciences Economy Business Economy / Management Labor relations Management and complex organizations |
| title | Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego |
| title_auth | Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego |
| title_exact_search | Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego |
| title_exact_search_txtP | Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego |
| title_full | Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego Lena Grzesiak |
| title_fullStr | Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego Lena Grzesiak |
| title_full_unstemmed | Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego Lena Grzesiak |
| title_short | Kapitał ludzki jako czynnik skuteczności audytu wewnętrznego |
| title_sort | kapital ludzki jako czynnik skutecznosci audytu wewnetrznego |
| topic | Politics / Political Sciences Social Sciences Economy Business Economy / Management Labor relations Management and complex organizations |
| topic_facet | Politics / Political Sciences Social Sciences Economy Business Economy / Management Labor relations Management and complex organizations |
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