Premie i nagrody dla audytorów wewnętrznych a skuteczność audytu wewnętrznego w sektorze prywatnym i publicznym
Bonuses and rewards for internal auditors vs. internal audit effectiveness in a private and public sector

Summary/Abstract: The world studies of the private sector have shown that the use of bonuses and rewards for internal auditors has a positive impact on the performance of the internal audit activity and the entire company. The purpose of this study was to compare the effect of the use of bonuses and rewards on the effectiveness of internal audit in the public and private sectors. For this purpose insightful literature studies and a survey of internal auditors in Poland were carried out. The research shows that the increasing importance of this form of remuneration has a positive effect on the effectiveness of the internal audit, but only in the private sector organizations. At the same time internal auditors in the public sector organizations rarely get a bonus or a reward as a form of remuneration. Moreover the percentage of their bonuses and rewards in the total remuneration is much lower than internal auditors get in the private sector organizations.

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