Development and perspectives of internal auditing in the improvement of business quality of enterprises - Empirical research in Croatia (CROSBI ID 150996)
Prilog u časopisu | pregledni rad (znanstveni) | međunarodna recenzija
Podaci o odgovornosti
Tušek, Boris ; Sever, Sanja
engleski
Development and perspectives of internal auditing in the improvement of business quality of enterprises - Empirical research in Croatia
This paper is result of empirical research among the 180 biggest Croatian companies measured in the terms of total revenues. The survey was addressed on the managers of internal auditing departments but also the managers who supervisory the business activities within the company. The empirical research was conducted from February till March 2007. In that period 43 companies answered to the survey which makes the rate of return of 24%. The aim of this empirical research was to investigate the current position and the presence of internal auditing in the Croatian companies, to investigate the instruments of measurement the business quality among the internal auditors in the Croatia and to investigate the contribution that internal auditors make in improvement the business quality among the most successful companies in Croatia.
internal auditing; business supervisory; adding value auditing; business quality Croatia
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