Niestandardowe wyznaczniki jakości audytu wewnętrznego
Non-standard indicators of internal audit quality

Summary/Abstract: The purpose of this paper is to provide the recent literature review and to develop the theoretical basis to explore the indicators of internal audit quality which go beyond the requirements of generally accepted internal audit standards. The literature review shows that nonstandard indicators of the internal audit quality include: internal audit role and nature of work, the professional practice of internal auditing, managing the internal audit effectiveness and quality, human resources management and the internal audit department relations with its stakeholders. The author suggests that future studies should focus on checking which of these indicators have an impact on the internal audit quality and eventually also on the internal control quality.

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