An Internal Audit Expectation Gap in Poland

• Authors: Lena Grzesiak

Abstracts

EN

Theoretical background: One of the factors influencing internal audit effectiveness is the expectation gap understood as the extent to which the function does not meet the expectations of auditees, managers, executives, and audit committee members.Purpose of the article: The purpose of the article was to determine why they perceive internal audit in their organisations as not fulfiling their expectations and how their awareness of this affects internal audit effectiveness.Research methods: This article is a pilot study that uses the results of a critical review of the literature and the findings of the survey of internal audit stakeholders in Poland.Main findings: The article shows that internal audit stakeholders have limited knowledge of the role and responsibilities of internal auditors and the purpose of their work. According to their views, the raison d’être of the internal audit function is fraud detection. This perception of internal audit that emerged in its early years still determines the majority of opinions about its effectiveness.

Keywords

EN

internal audit expectation gap; opinion survey; internal audit effectiveness; internal audit expectation; Poland

• Publisher: Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
• Journal: Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
• Year: 2021
• Volume: 55
• Issue: 3
• Pages: 37-50

Dates

published

2021

Contributors

author

Lena Grzesiak

• University of Łódź, Faculty of Management

• https://orcid.org/0000000150781675

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Identifiers

DOI

10.17951/h.2021.55.3.37-50

Biblioteka Nauki

2176713