Personnel Factors of Corporate Internal Auditing on the Contemporary Microeconomics Environment in the United States

IF 2.4 Q2 ECONOMICS

Contemporary Economics Pub Date : 2021-04-23 DOI:10.5709/CE.1897-9254.440

Victor W Gaines, Karina Kasztelnik

引用次数: 0

Abstract

The purpose of this quantitative, correlational research was to examine to what extent the personnel factors of internal auditing departments predict the control environment within the public sector. Using the 2013 COSO Internal Control-Integrated Framework as the theoretical framework, we addressed the extent to which the internal audit staffing size per engagement, professional development, and auditing experience of auditors predict the overall control environment and each of the five components of COSO. The results of six multiple linear regression models showed no statistically significant with the exception between professional development and Principle 4 - Recruitment. A nonparametric Kendall’s tau-b correlation analysis revealed a significant relationship between professional development and Principle 4 Recruitment, τb = 0.388, p = 0.030. The results of this study may contribute to the positive global economy change by bringing into focus the role of auditing and its positive impact on the worldwide public auditing policy.

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当代美国微观经济环境下企业内部审计的人事因素

这个定量的相关研究的目的是检验内部审计部门的人员因素在多大程度上预测公共部门的控制环境。以2013年COSO内部控制综合框架为理论框架，我们探讨了每个业务的内部审计人员规模、审计师的专业发展和审计经验在多大程度上预测了整体控制环境和COSO的五个组成部分。6个多元线性回归模型的结果显示，除专业发展与原则4 -招聘之间存在差异外，没有统计学意义。非参数Kendall 's tau-b相关分析显示，专业发展与原则4招聘之间存在显著相关，τb = 0.388, p = 0.030。本研究的结果可以通过关注审计的作用及其对全球公共审计政策的积极影响来促进积极的全球经济变化。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Contemporary Economics ECONOMICS-

CiteScore

3.70

自引率

9.50%

发文量

审稿时长

24 weeks

期刊介绍： The mission of the Contemporary Economics is to publish advanced theoretical and empirical research in economics, finance, accounting and management with the noticeable contribution and impact to the development of those disciplines and preferably with practice relevancies. All entirety of methods is desirable, including a falsification of conventional understanding, theory building through inductive or qualitative research, first empirical testing of a theory, meta-analysis with theoretical implications, constructive replication that clarifies the boundaries or range of a theory for theoretical research as well as qualitative, quantitative, field, laboratory, meta-analytic, and combination for an empirical research. This clear priority for comprehensive manuscripts containing a methodology-based theoretical and empirical research with implications and recommendations for policymaking does not exclude manuscripts entirely focused on theory or methodology. Manuscripts that raise significant, actual topics of international relevance will be highly appreciated. The interdisciplinary approach including – besides economic, financial, accounting or managerial –also other aspects, is welcomed.