publication . Article . 2013

The Professionalization of Internal Auditing

Tomasz Gacoń;
Open Access
  • Published: 01 Dec 2013 Journal: Management and Business Administration. Central Europe, volume 21, pages 55-68 (issn: 2084-3356, Copyright policy)
  • Publisher: Kozminski University
Abstract
Purpose: This paper attempts to examine the meaning of professionalization, the conditions required for professionalization and whether internal auditing can be recognized as a profession. The paper makes use of study results in the fi eld of internal auditing conducted in Europe and the USA, as well as Andrew Abbott’s theory on the system of professions. Professions have common characteristics which differentiate them from other occupations. These characteristics were used to determine the criteria for evaluating the professionalism of internal auditing. The conducted analysis indicates that presently internal auditing cannot be regarded as an independent profe...
Subjects
Medical Subject Headings: educationhealth care economics and organizations
free text keywords: Internal Auditing;Institute of Internal Auditors;professionalization, Business, HF5001-6182, Business records management, HF5735-5746
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