Full Title
MANAGEMENT CONTROL
Publisher
FrancoAngeli
ISSN
2239-0391 (Printed Journal)
2239-4397 (Online Journal)
Journal Issue Number
1
Journal Issue Designation
1
Journal Issue Date (YYYY/MM)
2016/05
Full Title
Esiste una strategia di Internal Auditing che crea valore? Un'analisi empirica del contesto italiano
By (author)
First Page
125
Last Page
148
Language of text
Italian
Publication Date
2016/05
Copyright
2016 FrancoAngeli srl
Introduction or preface
Does exist an internal strategy that can create value? An empirical analysis of the Italian context To create value the internal auditing (IA) functions should define a strategy taking into account the characteristics of the external and internal environment and the expectations of the IA stakeholders. It does not exist a "one best way" to create value, but the IA strategy should be defined and implemented considering the specific contexts in which the IA functions operate. This is the main finding that emerges from the empirical analysis the authors have carried out in cooperation with the Italian Institute of Internal Auditors involving 78 CAEs (Chief Audit Executives). Other important research findings show that the IA function performs more the assurance engagements than the consulting activities. Moreover there is a growing use of audit software, data analytics and data mining tools to increase the efficiency and effectiveness of IA process and finally the IA carries out a wide range of auditing activities to meet the various expectations of an increasing number of stakeholders.
Unstructured Citation
Airoldi G., Brunetti G., Coda V. (1994), Economia aziendale, Bologna, il Mulino.
Unstructured Citation
Allegrini M., D’Onza G., Melville R., Sarens G., Selim G. (2011), What’s next for Internal Auditing?. A Component of the CBOK Study, Altamonte Springs, The Institute of Internal Auditors Research Foundation.
Unstructured Citation
Arena M., Azzone G. (2009), Identifying Organisational Drivers of Internal Audit Effectiveness, International Journal of Auditing,
13, 1, pp. 43-60.
https://doi.org/10.1111/j.1099-1123.2008.00392.x
Unstructured Citation
Anderson U. (2003), Assurance and Consulting Services, Altamonte Springs: Institute of Internal Auditors.
Unstructured Citation
Bain J.S. (1959), Industrial Organization, New York, Wiley.
Unstructured Citation
Bianchi Martini S. (2009), Introduzione all’analisi strategica dell’azienda, Torino, G. Giappichelli Editore.
Unstructured Citation
Bertini U. (1990), Scritti di politica aziendale, Torino, G. Giappichelli Editore.
Unstructured Citation
Bertini U. (2012), Il governo dell’azienda, la politica aziendale e le strategie, Sinergie, 87, 12, pp. 218.
Unstructured Citation
Chambers A.D., Selim G., Vinten G. (1987), Internal Auditing, 2nd ed. London, Pitman Publishing.
Unstructured Citation
Chandler A.D. (1962), Strategy and Structure: Chapters in the History of the American Industrial Enterprise, MIT Press, Cambridge, MA.
Unstructured Citation
Chen J.F., Lin W.Y. (2011), Measuring Internal Auditing’s Value. A Component of the CBOK Study, Altamonte Springs, The Institute of Internal Auditors Research Foundation.
Unstructured Citation
Cohen A., Sayag G. (2010), The effectiveness of internal auditing: an empirical examination of its determinants in Israeli
organizations, Australian Accounting Review, 20, 3, pp. 296-307.
https://doi.org/10.1111/j.1835-2561.2010.00092.x
Unstructured Citation
D’Onza G. (2013), L’internal auditing: Profili organizzativi, dinamica di funzionamento e creazione del valore, Torino, G. Giappichelli Editore.
Unstructured Citation
D’Onza G., Lamboglia R., Verona R. (2015), Do IT audits satisfy senior manager expectations?: A qualitative study based on
Italian banks, Managerial Auditing Journal, 30, 4/5, pp. 413-434.
https://doi.org/10.1108/MAJ-07-2014-1051
Unstructured Citation
Flesher D.L., Zanzig, J.S. (2000), Management accountants express a desire for change in the functioning of internal auditing,
Managerial Auditing Journal, 15, 7, pp. 331-337.
https://doi.org/10.1108/02686900010344601
Unstructured Citation
Galeotti M., Garzella S. (2013), Governo strategico dell’azienda, Torino, G. Giappichelli Editore.
Unstructured Citation
Grant R.M. (1999), L’analisi strategica per le decisioni aziendali, Bologna, il Mulino.
Unstructured Citation
Guttman L. (1954), Some necessary conditions for common-factor analysis, Psychometrika,
https://doi.org/10.1007/BF02289162
Unstructured Citation
Harman H.H. (1960), Modern factor analysis, Oxford, England, Univ. of Chicago Press.
Unstructured Citation
Invernizzi G. (2008), Strategia aziendale e vantaggio competitivo, Milano, McGraw-Hill.
Unstructured Citation
Jolliffe I. (2002), Principal component analysis, John Wiley e Sons, Ltd.
Unstructured Citation
Lenz R., Sarens G. (2012), Reflections on the internal auditing as a profession: what might have gone wrong?, Managerial Auditing
Journal, 27, 6, pp. 532-549.
https://doi.org/10.1108/02686901211236382
Unstructured Citation
Liggio C. (1974), The expectation gap: The accountant’s Waterloo, Journal Contemporary Business, 3, pp. 27-44.
Unstructured Citation
Marchi L. (1988), Strategie di revisione aziendale, Milano, Ipsoa.
Unstructured Citation
Porter M.E. (1996), What is strategy?, Harvard Business Review, November-December, pp. 61-78.
Unstructured Citation
Roth J. (2000), Best Practices: Value-added Approaches of Four Innovative Auditing Departments, Altamonte Springs, The Institute of Internal Auditors Research Foundation.
Unstructured Citation
Regogliosi C., D’Eri A. (2014), “Good” corporate governance and the quality of internal auditing departments in Italian listed
firms. An exploratory investigation in Italian listed firms, Journal of Management and Governance, 18, pp. 891-920.
https://doi.org/10.1007/s10997-012-9254-1
Unstructured Citation
Sarens G., DeBeelde I. (2006), Internal audit’s perception about their role in risk management. A comparison between US and
Belgian companies, Managerial Auditing Journal, 21, 1, pp. 63-80.
https://doi.org/10.1108/02686900610634766
Unstructured Citation
Sarens G., Swinkels W. (2015), Internal Audit Strategy: correlations between context, strategy and perceived added value, 13th European Academic Conference of Internal Audit & Corporate Governance.
Unstructured Citation
Thompson B. (2004), Exploratory and confirmatory factor analysis: Understanding concepts and applications, American Psychological
Association.
https://doi.org/10.1037/10694-000