Mélanie Roussy, Odile Barbe and Sophie Raimbault
From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance.
Abstract
Purpose
From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance.
Design/methodology/approach
Interviews were conducted with audit committee chairs and chief audit executives from multinational corporations, and the participating corporations’ registration documents were analyzed.
Findings
The data indicate that IA achieves and consolidates organizational significance by activating the IA effectiveness “building blocks” (Lenz et al., 2014) all together so as to generate organizational learning and positive change. New IA effectiveness drivers also emerged from the field.
Research limitations/implications
This research contributes to the IA literature by establishing a connection, through the IA impact on organizational learning, between the constructs of IA effectiveness and organizational significance. It also contributes to the IA literature by identifying new drivers and illustrating the complementarity and interconnections between the IA effectiveness building blocks.
Practical implications
This paper encourages internal auditors to keep their eyes on the prize (i.e. organizational significance) instead of simply being focused on the mean (i.e IA effectiveness), in order to fight stakeholder disappointment.
Originality/value
The paper proposes a conceptual model of IA organizational significance and gives key insights for setting up effective IA to stimulate organizational learning and fostering positive change in the whole organization.
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Melanie Roussy and Marion Brivot
The purpose of this paper is to characterize how those who perform (internal auditors), mandate (audit committee (AC) members), use (AC members and external auditors) and…
Abstract
Purpose
The purpose of this paper is to characterize how those who perform (internal auditors), mandate (audit committee (AC) members), use (AC members and external auditors) and normalize (the Institute of Internal Auditors (IIA)) internal audit work, respectively make sense of the notion of “internal audit quality” (IAQ).
Design/methodology/approach
This study is predicated on the meta-analysis of extant literature on IAQ, 56 interviews with internal auditors and AC members of public or para-public sector organizations in Canada, and archival documents published by the IIA, analyzed in the light of framing theory.
Findings
Four interpretative schemes (or frames) emerge from the analysis, called “manager,” “éminence grise,” “professional” and “watchdog.” They respectively correspond to internal auditors’, AC members’, the IIA’s and external auditors’ viewpoints and suggest radically different perspectives on how IAQ should be defined and controlled (via input, throughput, output or professional controls).
Research limitations/implications
Empirically, the authors focus on rare research data. Theoretically, the authors delineate four previously undocumented competing frames of IAQ.
Practical implications
Practically, the various governance actors involved in assessing IAQ can learn from the study that they should confront their views to better coordinate their quality control efforts.
Originality/value
Highlighting the contrast between these frames is important because, so far, extant literature has predominantly focussed on only one perspective on IAQ, that of external auditors. The authors suggest that IAQ is more polysemous and complex than previously acknowledged, which justifies the qualitative and interpretive approach.
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– This paper aims to study the informational dynamics that take place between a firm and its stakeholders with respect to corporate environmental management.
Abstract
Purpose
This paper aims to study the informational dynamics that take place between a firm and its stakeholders with respect to corporate environmental management.
Design/methodology/approach
The analysis is based on a case study contrasting environmental information reported by the case firm with environmental information about the firm disclosed by four stakeholder groups or their representatives (governments, the community, environmental non-governmental organizations and investors) over three years. The information flow of disclosure is also considered.
Findings
The results suggest that the informational dynamics are composed of multiple related patterns. The patterns range from correspondence between disclosures to stakeholders complementing or contradicting corporate disclosures. Different patterns are associated with different levels of interactions from stakeholders, who are most involved when they combine disclosure patterns around key environmental issues for the forest industry. Limited interactions are observed from the firm, suggesting a symbolic engagement within the dynamics and a strategic accountability approach.
Research limitations/implications
Limitations are found in the focus on disclosure outlets without examination of their production and reception, and in the inherent nature of the documents collected to represent each perspective. Some stakeholder groups were excluded from the study due to data unavailability.
Originality/value
This paper offers an in-depth analysis of firm-stakeholders interactions with respect to environmental reporting and maps the information flow of their disclosure.
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This paper investigate the antecedents of the public sector's senior management in interpersonal trust relationships involving sceptical internal audits in public services…
Abstract
Purpose
This paper investigate the antecedents of the public sector's senior management in interpersonal trust relationships involving sceptical internal audits in public services administrations. This is fundamental for a positive audit, as it affects the auditing relationship and assures a sound public administration.
Design/methodology/approach
The author surveyed 261 senior management from 24 Israel's local authorities (about 30%), representing large, medium and small administrations in Israel's North District.
Findings
The results indicate that senior management's antecedents to trust sceptically minded internal audits are positive for audit knowledge sharing. Findings also reveal that the internal auditor's ability, integrity and benevolence significantly impact senior management's trust. Whereas open communication does not significantly affect the senior management's propensity to trust, its satisfaction with its internal auditor fosters positive trust and support.
Practical implications
Understanding the antecedents of the senior public manager on internal audit benefits the audit outcomes. Albeit audit professional scepticism's interpersonal trust relationship with senior public manager influences the audit. Audits efficiently related to organisational culture and outcomes.
Originality/value
A new practical model of senior management trust antecedents is presented for a more effective auditing system and public administration. The model is original, as no other empirical studies have yet dealt with senior management's trust in internal audits in the public sector.
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Rebecca Maindonald, Chris Attoe, Melanie Gasston-Hales, Perah Memon and Elizabeth Barley
This study aims to evaluate a training in mental health crisis support for non-mental health professionals who work in urgent care settings. The training consists of an e-learning…
Abstract
Purpose
This study aims to evaluate a training in mental health crisis support for non-mental health professionals who work in urgent care settings. The training consists of an e-learning module, a one-day face-to-face (F2F) interactive study day and simulation training.
Design/methodology/approach
This multi-methods study collected data pre and post training and at three to six months post training. Validated questionnaires, rating scales and open-ended questions were used to measure self-efficacy in health-care skills, attitudes towards mental illness and knowledge and confidence in working in mental health. A subsample of participants was interviewed post training about how they had used the knowledge and skills learned.
Findings
A total of 706 staff completed the e-learning, 88 attended the F2F training and 203 attended simulation training. Overall satisfaction with the training was high, with F2F and simulation training preferred. Statistically significant improvements in self-efficacy for health-care skills, positive attitudes towards mental illness, and mental health-related knowledge and confidence were found post training. Qualitative analyses of interview and survey data indicated that participants had translated learning to practice through improved attitudes and behavioural changes when working with patients experiencing a mental health crisis.
Originality/value
This training improved mental health-related knowledge, confidence and self-efficacy and reduced mental health-related stigma in professionals who provide urgent care to people in mental health crisis. Participants reported changes to their practice following training; this is important as care has been inadequate for this group. Workforce planners and leaders should consider implementing this or similar training widely.