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A review of internal audit theories

Zeszyty teoretyczne rachunkowości, 2016-07, Vol.2016 (87(143)), p.19-28 [Peer Reviewed Journal]

ISSN: 1641-4381 ;EISSN: 2391-677X ;DOI: 10.5604/16414381.1207430

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  • Title:
    A review of internal audit theories
  • Author: Grzesiak, Lena ; Kabalski, Przemysław
  • Subjects: audyt wewnętrzny ; teoria agencji ; teoria izomorfizmu instytucjonalnego ; teoria kosztów transakcyjnych ; teoria praw własności ; teoria systemów
  • Is Part Of: Zeszyty teoretyczne rachunkowości, 2016-07, Vol.2016 (87(143)), p.19-28
  • Description: The article was written based on the critical review of the literature (mainly foreign) regarding the theo-retical basis of internal audit. The authors have chosen and discussed six theories, which in their opinions best explain the core of internal audit. Those are: agency theory, cost transaction theory, property rights theory, institutional isomorphism theory, and two systems theories. The authors have pointed out which research problems may be formulated based on each of the mentioned theories.
  • Publisher: Rada Naukowa SKwP
  • Language: English
  • Identifier: ISSN: 1641-4381
    EISSN: 2391-677X
    DOI: 10.5604/16414381.1207430
  • Source: Directory of Open Access Journals
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