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Title Correlational Study: Internal Auditing and Management Control Environment Innovation within Public Sector in the United States
Authors Kasztelnik, K.
Gaines, V.W.
Keywords внутрішній аудит
внутренний аудит
Internal Auditing
кадрові фактори
кадровые факторы
Personnel Factors
контроль навколишнього середовища
контроль окружающей среды
Control Environment
управління
управление
Management
інновації
инновации
innovation
Type Article
Date of Issue 2019
URI http://essuir.sumdu.edu.ua/handle/123456789/76804
Publisher Sumy State University
License
Citation Kasztelnik, K. Gaines, V.W. (2019). Correlational Study: Internal Auditing and Management Control Environment Innovation within Public Sector in the United States. Financial Markets, Institutions and Risks, 3(4), 5-15. http://doi.org/10.21272/fmir.3(4).5-15.2019
Abstract This article is about exploring the relationship between internal human resources auditing and environmental control in the US public sector. The main purpose of this study was to examine the extent to which the determinants of internal audit staff have the potential to influence the predictive value of the public sector control environment. The tools of the work are presented by a quantitative correlation analysis to determine the interdependence of variables (aspects of recruitment, accountability) and resultant indicator (public sector environment).
Appears in Collections: Financial Markets, Institutions and Risks (FMIR)

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