Making Sense of the Internal Audit Function: Toward Internal Controls Integration and Organizational Learning
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Wiley Open Access
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| Autores principales: | , , |
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| Formato: | Artículo Open Access |
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Wiley
2024
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| _version_ | 1867016380796108800 |
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| author | Elena Cantù Cecilia Langella Ilaria Elisa Vannini |
| author_facet | Elena Cantù Cecilia Langella Ilaria Elisa Vannini Elena Cantù Cecilia Langella Ilaria Elisa Vannini |
| collection | Wiley Open Access |
| contents | Making Sense of the Internal Audit Function: Toward Internal Controls Integration and Organizational Learning Elena Cantù Cecilia Langella Ilaria Elisa Vannini Financial Accountability & Management ABSTRACTThe purpose of this article is to contribute to the ongoing debate on the internal audit function in the public sector, by discussing the role that this function can play in addressing the following issues: (i) the complex and fragmented structure of internal control systems resulting from the progressive layering of multiple audit bodies and assurance providers with different standards and tools, and possible overlapping competences and activities, and (ii) the emphasis of internal controls on monitoring, which has become an end in itself, with no attention to value creation. To this end, the article examines the evidence from a research project aimed at improving the internal control system of public healthcare organizations in an Italian region (i.e., Emilia‐Romagna) that has long since reflected on public audit issues. Findings shed light on the activities and tools developed and implemented by the regional audit team and the internal auditors. The article provides some significant research contribution in that, drawing on the theoretical lens provided by Miller and Power, it reveals how the internal audit function can improve integration and coordination within the internal control system and foster a risk management culture that enables organizational learning. 10.1111/faam.12413 http://creativecommons.org/licenses/by/4.0/ |
| doi_str_mv | 10.1111/faam.12413 |
| format | Artículo Open Access |
| id | wiley_oa_10_1111_faam_12413 |
| institution | Wiley Open Access |
| license_str_mv | http://creativecommons.org/licenses/by/4.0/ |
| publishDate | 2024 |
| publisher | Wiley |
| record_format | wiley_oa |
| spellingShingle | Making Sense of the Internal Audit Function: Toward Internal Controls Integration and Organizational Learning Elena Cantù Cecilia Langella Ilaria Elisa Vannini Financial Accountability & Management Making Sense of the Internal Audit Function: Toward Internal Controls Integration and Organizational Learning Elena Cantù Cecilia Langella Ilaria Elisa Vannini Financial Accountability & Management ABSTRACTThe purpose of this article is to contribute to the ongoing debate on the internal audit function in the public sector, by discussing the role that this function can play in addressing the following issues: (i) the complex and fragmented structure of internal control systems resulting from the progressive layering of multiple audit bodies and assurance providers with different standards and tools, and possible overlapping competences and activities, and (ii) the emphasis of internal controls on monitoring, which has become an end in itself, with no attention to value creation. To this end, the article examines the evidence from a research project aimed at improving the internal control system of public healthcare organizations in an Italian region (i.e., Emilia‐Romagna) that has long since reflected on public audit issues. Findings shed light on the activities and tools developed and implemented by the regional audit team and the internal auditors. The article provides some significant research contribution in that, drawing on the theoretical lens provided by Miller and Power, it reveals how the internal audit function can improve integration and coordination within the internal control system and foster a risk management culture that enables organizational learning. 10.1111/faam.12413 http://creativecommons.org/licenses/by/4.0/ |
| title | Making Sense of the Internal Audit Function: Toward Internal Controls Integration and Organizational Learning |
| topic | Financial Accountability & Management |
| url | https://onlinelibrary.wiley.com/doi/10.1111/faam.12413 |