Abstract
We conducted an experiment to assess the contribution of internal auditing to organizational effectiveness. We randomly assigned 224 bank branches to experimental conditions (audited or not audited) and monitored their performance for a year. Performance significantly improved during the half year following the audit in the experimental branches, in contrast to a decline in the control branches due to poor general business conditions. The contribution of auditing to performance is discussed in terms of learning, motivation, deterrence, and process improvement.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Organizational Behavior and Human Decision Processes
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
