Purpose
From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance.
Design/methodology/approach
Interviews were conducted with audit committee chairs and chief audit executives from multinational corporations, and the participating corporations’ registration documents were analyzed.
Findings
The data indicate that IA achieves and consolidates organizational significance by activating the IA effectiveness “building blocks” (Lenz et al., 2014) all together so as to generate organizational learning and positive change. New IA effectiveness drivers also emerged from the field.
Research limitations/implications
This research contributes to the IA literature by establishing a connection, through the IA impact on organizational learning, between the constructs of IA effectiveness and organizational significance. It also contributes to the IA literature by identifying new drivers and illustrating the complementarity and interconnections between the IA effectiveness building blocks.
Practical implications
This paper encourages internal auditors to keep their eyes on the prize (i.e. organizational significance) instead of simply being focused on the mean (i.e IA effectiveness), in order to fight stakeholder disappointment.
Originality/value
The paper proposes a conceptual model of IA organizational significance and gives key insights for setting up effective IA to stimulate organizational learning and fostering positive change in the whole organization.
Dans plusieurs pays européens, la représentation des femmes dans les conseils a augmenté de façon significative au cours des dernières années. Notre étude analyse comment la théorie institutionnelle contribue à expliquer la place des femmes dans les conseils d’administration européens. Nous confirmons que les pressions coercitives expliquent la croissance de la représentation des femmes directrices dans les pays européens au cours des 8 dernières années. Nous apportons la preuve de la relation entre les pressions normatives et la diversité des genres dans un pays donné. Cette étude a des implications pour les décideurs politiques qui souhaitent augmenter une mixité efficace dans les conseils. Elle montre que les lois sur les quotas de vote nécessitent le développement simultané ou préalable de contingents de femmes de talent.
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