HOW AUDITOR-ORIENTED EMPLOYEE PERFORMANCE MANAGEMENT AFFECTS INTERNAL AUDIT EFFECTIVENESS BY REDUCING ITS CONSTRAINTS

HOW AUDITOR-ORIENTED EMPLOYEE PERFORMANCE MANAGEMENT AFFECTS INTERNAL AUDIT EFFECTIVENESS BY REDUCING ITS CONSTRAINTS

This manuscript aims to determine how audit-oriented employee performance management (A-OEPM) practices influence internal audit effectiveness (IAE) mediated by internal audit constraints (IAC). The study was conducted in late 2021 by using a quantitative approach (CAWI method). In this type of prac...

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Bibliographic Details
Main Authors: Lena GRZESIAK, Wojciech ULRYCH
Format: Article
Language:English
Published: Rzeszow University of Technology 2024-12-01
Series:Humanities and Social Sciences
Subjects:
internal audit effectiveness
internal audit constraints
internal auditors
employee performance management
practices
quantitative research
poland
Online Access:https://journals.prz.edu.pl/hss/article/view/1902
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