Internal Audit, Internal Control and Organizational Culture

1989 642 1304 5 26105 document 1304 R-M-Wright-Thesis-2009.pdf application/pdf 1039055 2011-09-09 10:22:48 https://vuir.vu.edu.au/1989/1/R-M-Wright-Thesis-2009.pdf 1989 1 application/pdf text en public

R-M-Wright-Thesis-2009.pdf

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http://eprints.org/relation/isVersionOf https://vuir.vu.edu.au/id/dark_document/78877 http://eprints.org/relation/isVolatileVersionOf https://vuir.vu.edu.au/id/dark_document/78877 http://eprints.org/relation/issmallThumbnailVersionOf https://vuir.vu.edu.au/id/dark_document/78877 archive 116 disk0/00/00/19/89 2009-03-15 11:55:06 2021-08-27 07:42:34 2009-03-15 11:55:06 thesis show Wright Ronald MacEwan Wright, Ronald MacEwan Internal Audit, Internal Control and Organizational Culture unpub 350000 AccountingFinance internal audit, internal control, organizational culture, business management For over a century the role of the internal auditor has been recognized as a special role within organizations that provided important support to the organization. The importance of this support has been growing over the century. In particular internal audit is considered to encompass the audit of both operational activities as well as purely financial activities. During the last few years there has been a growing interest in organizational culture. The purpose of this study is to look at the organizational culture of organizations and their internal audit operations from the perspective of operational audit. The study will use an organizational cultural model to see if operational internal audit has identical cultural to the organization, and if not what differences exist, and how these differences might be seen to mean that the operational internal audit with a particular cultural profile better achieves its goals, and assists the organization as a result. In conducting this study, because of the need for richer in depth data than could be achieved with a survey analysis, a multiple case approach has been taken. Three organizations within the same economic sector were examined to see how culture affected their use of operational internal audit, and how the operational internal audit responded. The results suggest that the operational internal audit of organizations generally have their own cultural orientation, and these orientations are independent of the organizations’ own cultural orientations. Further the results suggest that operational internal auditors with a strong cultural orientation towards rules and procedures will better serve their organizations. 2009 submitted 78877 2 2424950 dark_document 78877 Wright, Ronald.pdf application/pdf 7beecefb77c3fc109c7e404f3c0838fd MD5 41427 2020-12-10 03:53:11 1989 3 3 application/pdf text VURR permission form en staffonly

Wright, Ronald.pdf

other public 291 Vcitoria University School of Accounting phd Includes bibliographical references: pp. 232-251 FALSE