The interference of the organisational culture with the internal audit function

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dc.contributor.authorImoniana J.O.
dc.contributor.authorDias S.R.L.
dc.date.accessioned2024-03-13T00:51:28Z
dc.date.available2024-03-13T00:51:28Z
dc.date.issued2017
dc.description.abstractCopyright © 2017 Inderscience Enterprises Ltd.The purpose of this paper is to investigate the interference of the organisational culture with the internal audit function (IAF) of financial institutions in Brazil. Ten internal auditors from ten different banks based in Sao Paulo answered a cultural diagnostic questionnaire and were interviewed about how they perceived cultural interference with their functions. Data were analysed with the support of NVivo application and electronic spreadsheets. We found that the interference of the organisational culture with internal auditor's work takes place mainly through an 'image', a symbolic representation which contains the values and the expectations the organisation has concerning the way internal auditors must act. Moreover, organisations culture mainly affects the IAF in its planning process, when audit objects are chosen, and in its effectiveness, that is, the implementation of audit recommendations.
dc.description.firstpage150
dc.description.issuenumber2
dc.description.lastpage186
dc.description.volume13
dc.identifier.doi10.1504/IJAAPE.2017.083028
dc.identifier.issn1740-8016
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/35876
dc.relation.ispartofInternational Journal of Accounting, Auditing and Performance Evaluation
dc.rightsAcesso Restrito
dc.subject.otherlanguageBrazil
dc.subject.otherlanguageCompeting values framework
dc.subject.otherlanguageIAF
dc.subject.otherlanguageInternal audit function
dc.subject.otherlanguageOrganisational culture
dc.titleThe interference of the organisational culture with the internal audit function
dc.typeArtigo
local.scopus.citations1
local.scopus.eid2-s2.0-85015909935
local.scopus.updated2024-05-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85015909935&origin=inward
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