THE EMOTIONAL ASPECT OF AN INTERNAL AUDIT

Abstract: Purpose: The purpose of the article is to show, based on the analysis of available specialist and scientific studies, as well as the results of the complementary qualitative study, the complexity of the emotional dimension of the internal audit, in particular, from the perspective of the audited party (auditee), and an attempt to determine its significance in the course of audit activities. Methodology: Literature review, viewpoint, case study Findings: An internal audit understood, as a tool for improving processes or more broadly monitored systems and /or products, is not just a matter of procedural dimension and complex documentation, but also an equally important human aspect. This is often marginal or even neglected in practice. Also in the literature on the subject, the issue of interpersonal relations related to the audit process is an area that is relatively rarely taken up. This is evident even more so from the perspective of the auditee and their feelings, which significantly affect the whole process, especially the final result of the audit. Implications for practice: demonstrating the complexity of the internal audit and emphasizing the importance of the human factor in the course of the internal audit process and obtained the final result Originality/value: The article provides a broad and thus quite unusual view of the internal audit process, and gives a comprehensive perspective of management of this process and in particular the opportunity to increase its efficiency and effectiveness. Keywords: internal audit, human factor, emotional aspect Paper type: Conceptual paper