감사공정성 개념 및 감사만족도에 미치는 영향에 대한 연구

Abstract

This study aims to explore the conceptualization of audit justice based on the existing concept of organizational justice and its theoretical underpinnings. Furthermore, this study analyzes the effects of audit justice perception on audit satisfaction of organizational members and examines the moderating effect of generational differences.
 As a result of the analysis is as follows. First, the concept audit justice is classified in three categories : audit distributive justice, audit procedural justice, audit interactional justice. Second, audit distributive justice and audit procedural justice perception have a significant positive(+) effect on audit satisfaction. Third, generational differences moderate only the relationship between audit distributive justice perception and audit satisfaction.
 These findings show the importance of audit justice as an internal audit strategy to achieve audit satisfaction and suggests that internal auditors should consider generational differences throughout the audit process.