The Contribution of Internal Audit to Management of the Organizations: The Perspective of Management Entities

被引:0
|
作者
Lourenco, Pedro [1 ]
Laureano, Raul M. S. [2 ]
Laureano, Luis M. S. [2 ]
机构
[1] Inst Politecn Lisboa ISCAL, Ave Miguel Bombarda, P-1069035 Lisbon, Portugal
[2] Inst Univ Lisboa ISCTE IUL, BRU IUL, Av Forcas Armadas, P-1649026 Lisbon, Portugal
来源
2018 13TH IBERIAN CONFERENCE ON INFORMATION SYSTEMS AND TECHNOLOGIES (CISTI) | 2018年
关键词
internal audit; management; organizations;
D O I
暂无
中图分类号
TP [自动化技术、计算机技术];
学科分类号
0812 ;
摘要
Currently we live in a context of great demand characterized by constant and rapid changes which create challenges to management entities. In these circumstances and considering the position occupied by internal auditing in the organization' s structure, this activity can play an important role by providing information, suggestions and recommendations to management entities so that they can make the informed decisions. Hence this research evaluates the contribution of internal audit to organization's management and identifies the organizational dynamics which influence that contribution using a sample of management entities of 25 large Portuguese companies. Results reveal an effective contribution of internal audit to organization's management and show as enhancers of this contribution: the involvement of organization in internal audit, internal audit and management interaction and independence granted to internal audit. Top managers must ensure a strategic alignment between management and internal audit to reflect benefits of this activity in decision-making process and to gain competitive advantages.
引用
收藏
页数:6
相关论文
共 50 条
  • [1] The Contribution of Internal Audit to Management of the Organizations: The Perspective of Internal Auditors
    Lourenco, Pedro
    Pires, Ana Marinho
    Laureano, Raul M. S.
    2017 12TH IBERIAN CONFERENCE ON INFORMATION SYSTEMS AND TECHNOLOGIES (CISTI), 2017,
  • [2] THE CONTRIBUTION OF INTERNAL CONTROL TO THE FINANCIAL MANAGEMENT OF ORGANIZATIONS
    de Andrade Vieira, Eva Alves
    HUMANIDADES & INOVACAO, 2023, 10 (01): : 302 - 315
  • [3] Internal Audit and Management Entity
    Botez, Daniel
    INTERNATIONAL CONFERENCE EMERGING MARKETS QUERIES IN FINANCE AND BUSINESS, 2012, 3 : 1156 - 1160
  • [4] The role of internal audit in the risk management process: A developing economy perspective
    Weekes-Marshall, Diana
    JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, 2020, 31 (04): : 154 - 165
  • [5] SUCCESSFUL HEALTH AND SAFETY MANAGEMENT - THE CONTRIBUTION OF MANAGEMENT AUDIT
    LINDSAY, FD
    SAFETY SCIENCE, 1992, 15 (4-6) : 387 - 402
  • [6] Stakeholder perceptions on the role of internal audit in risk management: A mining industry perspective
    Whitehorn, E.
    Barac, K.
    SOUTHERN AFRICAN JOURNAL OF ACCOUNTABILITY AND AUDITING RESEARCH-SAJAAR, 2015, 17 (02): : 145 - 158
  • [7] RISK MANAGEMENT, AUDIT AND INTERNAL CONTROL
    Alikulova, L. B.
    Nurmukhametov, N. N.
    Sembiyeva, L. M.
    Pankov, D. A.
    BULLETIN OF THE NATIONAL ACADEMY OF SCIENCES OF THE REPUBLIC OF KAZAKHSTAN, 2019, (03): : 93 - 101
  • [8] Knowledge Management System for Internal Audit
    Kunthi, Raisiffah
    Sensuse, Dana Indra
    2019 11TH INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND ELECTRICAL ENGINEERING (ICITEE 2019), 2019,
  • [9] Risk Management in Internal Audit Planning
    Tay, Sharon
    THEORY AND PRACTICE OF QUALITY AND RELIABILITY ENGINEERING IN ASIA INDUSTRY, 2017, : 69 - 73
  • [10] INTERNAL AUDIT AS A TOOL OF FRAUD MANAGEMENT
    Lament, Marzanna
    AD ALTA-JOURNAL OF INTERDISCIPLINARY RESEARCH, 2014, 4 (02): : 22 - 25