volume 31, issue 8/9, P804-820 2016
DOI: 10.1108/maj-07-2015-1220
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Aviv Kidron, Yuval Ofek, Herztel Cohen

Abstract: Purpose The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change process. This paper aims to propose a model that identifies the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it. Design/methodology/approach The conceptual discussion of this paper is based on a review of relevant literature, both practi…

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