Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units

摘要: This study of internal auditors and auditees, who engage in both financial operational audits Israel, extends theory research on organizational units. It develops tests a model that examines the role top management facilitating learning from driving perceived performance improvement. We argue support for audit as well auditor’s capacity (skills, resources, behaviors) facilitate help audited units to improve ethicality, efficiency, effectiveness organizations. The results time-lagged survey data provide general hypothesized indirect relationships between auditor capacity, auditor–auditee relational exchanges, audits, three different measures: ethical behavior, effectiveness. discuss implications proactive learning, ethics, improvement public sector.