A review of internal audit theories Cover Image

Audyt wewnętrzny w świetle wybranych teorii
A review of internal audit theories

Author(s): Lena Grzesiak, Przemysław Kabalski
Subject(s): Economy, Financial Markets
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: internal audit; agency theory; transaction cost theory; property rights theory; isomorphism theory; system theory

Summary/Abstract: The article was written based on the critical review of the literature (mainly foreign) regarding the theoretical 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.

  • Issue Year: 2016
  • Issue No: 87
  • Page Range: 19-28
  • Page Count: 10
  • Language: Polish