Behavioral aspects of internal audit

Sławomira Kańduła , Joanna Przybylska

Abstract

The aim of this article is to present internal audit in the light of a selected theory of institutional economics. Among many theories explaining different aspects of functioning of contemporary institutions, the most interesting one seems to be the behavioral theory of the firm, but reasons for audit can also be found elsewhere, e.g. [Grzesiak, Kabalski, 2016]: the agency dilemma, the transaction cost theory, the property rights theory and more. This article should be seen as part of behavioural finance, which combines psychology and sociology to analyse, among others, the ways in which the human psyche influences people’s decisions in the field of finance.
Author Sławomira Kańduła (WE / KFP)
Sławomira Kańduła,,
- Department of Public Finance
, Joanna Przybylska (WE / KFP)
Joanna Przybylska,,
- Department of Public Finance
Pages451-455
Publication size in sheets0.5
Book Polinkiewicz O. M., Szostak L. W. (eds.): Socialno-kompetentne uprawlinniakorporacijamy w umowach powedinkowojiekonomiky: Materiały Miżnarodnoji naukowo-praktycznoji konferenciji,pryswiaczenoji 10 riczcziu stworennia kafedry ekonomii, bezpeky ta innowacijnoji Dijalnostipidpryjemstwaschidnojewropejśkoho nacionalnoho uniwersytetu imen, 2020, Wschodnioeuropejski Państwowy Uniwersytet im. Lesi Ukrainki w Łucku, 612 p.
Keywords in Polishaudyt wewnętrzny, behawioralna teoria przedsiębiorstwa
Keywords in Englishinternal audit, behavioral theory of enterprise
Languageen angielski
Score (nominal)0
Score sourceconferenceList
ScoreMinisterial score = 0.0, 08-04-2020, ChapterFromConference
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