A review of internal audit theories
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 87
Abstract
The article was written based on the critical review of the literature (mainly foreign) regarding the theo-retical 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.
Authors and Affiliations
Lena Grzesiak, Przemysław Kabalski
Keywords
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- DOI 10.5604/16414381.1207430
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