克罗地亚酒店业的内部审计职能

Dubravka Vlašić, Karmen Paolić Laganis
{"title":"克罗地亚酒店业的内部审计职能","authors":"Dubravka Vlašić, Karmen Paolić Laganis","doi":"10.2478/wsbjbf-2023-0007","DOIUrl":null,"url":null,"abstract":"Abstract Purpose – This study aims to examine the current state-of-the-art foundation, organization, role, processes, and functioning of internal audit (IA) within Croatian hotel companies in order to suggest improvements. Design/Methodology –qualitative research was conducted using a questionnaire distributed to Croatian hotel companies that quote their stocks on the capital markets, noted destinations, and internationally renowned hotel companies that operate in Croatia from March to May 2023. Based on the responses received, semi-structured interviews were conducted with internal auditors who are or have been employed by hotel companies in order to obtain more detailed information about the organization and performance of the internal audit function (IAF). Findings – The results showed that not many hotel companies in Croatia have organized IAF because it is not a legal obligation for the hospitality industry. The current stage of IAF in these companies is infrastructural or integrated, which shows possibilities for its improvement. The role of internal audit is not recognized because it is seen as a time-consuming activity and an additional expense for the hotel company, without awareness of its real purpose, opportunities to improve the efficiency and effectiveness of hotel operations, and other benefits of this function. Research limitations – the small sample of hotel companies that have IAF organized within and also a limited number of internal auditors that have experience, knowledge, and qualifications to work in the hospitality industry. The originality of the research – the first study regarding the organization of IAF in the hospitality industry.","PeriodicalId":499413,"journal":{"name":"WSB Journal of Business and Finance","volume":"234 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Internal audit function in the Croatian hospitality industry\",\"authors\":\"Dubravka Vlašić, Karmen Paolić Laganis\",\"doi\":\"10.2478/wsbjbf-2023-0007\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstract Purpose – This study aims to examine the current state-of-the-art foundation, organization, role, processes, and functioning of internal audit (IA) within Croatian hotel companies in order to suggest improvements. Design/Methodology –qualitative research was conducted using a questionnaire distributed to Croatian hotel companies that quote their stocks on the capital markets, noted destinations, and internationally renowned hotel companies that operate in Croatia from March to May 2023. Based on the responses received, semi-structured interviews were conducted with internal auditors who are or have been employed by hotel companies in order to obtain more detailed information about the organization and performance of the internal audit function (IAF). Findings – The results showed that not many hotel companies in Croatia have organized IAF because it is not a legal obligation for the hospitality industry. The current stage of IAF in these companies is infrastructural or integrated, which shows possibilities for its improvement. The role of internal audit is not recognized because it is seen as a time-consuming activity and an additional expense for the hotel company, without awareness of its real purpose, opportunities to improve the efficiency and effectiveness of hotel operations, and other benefits of this function. Research limitations – the small sample of hotel companies that have IAF organized within and also a limited number of internal auditors that have experience, knowledge, and qualifications to work in the hospitality industry. The originality of the research – the first study regarding the organization of IAF in the hospitality industry.\",\"PeriodicalId\":499413,\"journal\":{\"name\":\"WSB Journal of Business and Finance\",\"volume\":\"234 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"WSB Journal of Business and Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2478/wsbjbf-2023-0007\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"WSB Journal of Business and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2478/wsbjbf-2023-0007","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

摘要目的-本研究旨在研究克罗地亚酒店公司内部审计(IA)的当前最先进的基础,组织,角色,流程和功能,以便提出改进建议。设计/方法-定性研究采用问卷调查的方式进行,问卷调查的对象是2023年3月至5月期间在资本市场上市的克罗地亚酒店公司、著名目的地以及在克罗地亚经营的国际知名酒店公司。根据收到的反馈,我们对正在或曾经受雇于酒店公司的内部审计师进行了半结构化访谈,以获得有关内部审计职能(IAF)的组织和绩效的更详细信息。调查结果-结果显示,克罗地亚没有多少酒店公司组织了IAF,因为这不是酒店业的法律义务。这些公司目前的IAF阶段是基础设施或综合的,这显示了其改进的可能性。内部审计的作用没有得到承认,因为它被视为一项耗时的活动,对酒店公司来说是一项额外的费用,而没有意识到它的真正目的,提高酒店运营效率和有效性的机会,以及这一职能的其他好处。研究的局限性——有IAF组织的酒店公司样本很小,而且有经验、知识和资格在酒店业工作的内部审计师数量有限。研究的原创性-关于酒店行业组织IAF的第一个研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Internal audit function in the Croatian hospitality industry
Abstract Purpose – This study aims to examine the current state-of-the-art foundation, organization, role, processes, and functioning of internal audit (IA) within Croatian hotel companies in order to suggest improvements. Design/Methodology –qualitative research was conducted using a questionnaire distributed to Croatian hotel companies that quote their stocks on the capital markets, noted destinations, and internationally renowned hotel companies that operate in Croatia from March to May 2023. Based on the responses received, semi-structured interviews were conducted with internal auditors who are or have been employed by hotel companies in order to obtain more detailed information about the organization and performance of the internal audit function (IAF). Findings – The results showed that not many hotel companies in Croatia have organized IAF because it is not a legal obligation for the hospitality industry. The current stage of IAF in these companies is infrastructural or integrated, which shows possibilities for its improvement. The role of internal audit is not recognized because it is seen as a time-consuming activity and an additional expense for the hotel company, without awareness of its real purpose, opportunities to improve the efficiency and effectiveness of hotel operations, and other benefits of this function. Research limitations – the small sample of hotel companies that have IAF organized within and also a limited number of internal auditors that have experience, knowledge, and qualifications to work in the hospitality industry. The originality of the research – the first study regarding the organization of IAF in the hospitality industry.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信