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The interference of the organisational culture with the internal audit function

The interference of the organisational culture with the internal audit function The purpose of this paper is to investigate the interference of the organisational culture with the internal audit function (IAF) of financial institutions in Brazil. Ten internal auditors from ten different banks based in Sao Paulo answered a cultural diagnostic questionnaire and were interviewed about how they perceived cultural interference with their functions. Data were analysed with the support of NVivo application and electronic spreadsheets. We found that the interference of the organisational culture with internal auditor's work takes place mainly through an `image', a symbolic representation which contains the values and the expectations the organisation has concerning the way internal auditors must act. Moreover, organisations culture mainly affects the IAF in its planning process, when audit objects are chosen, and in its effectiveness, that is, the implementation of audit recommendations. Keywords: Brazil; internal audit function; IAF; organisational culture; competing values framework. Reference to this paper should be made as follows: Imoniana, J.O. and Dias, S.R.L. (2017) `The interference of the organisational culture with the internal audit function', Int. J. Accounting, Auditing and Performance Evaluation, Vol. 13, No. 2, pp.150­186. Biographical notes: Joshua Onome Imoniana is a certified member of Institute of Public Accountant, Australia and he is http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Accounting, Auditing and Performance Evaluation Inderscience Publishers

The interference of the organisational culture with the internal audit function

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Publisher
Inderscience Publishers
Copyright
Copyright © 2017 Inderscience Enterprises Ltd.
ISSN
1740-8008
eISSN
1740-8016
DOI
10.1504/IJAAPE.2017.083028
Publisher site
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Abstract

The purpose of this paper is to investigate the interference of the organisational culture with the internal audit function (IAF) of financial institutions in Brazil. Ten internal auditors from ten different banks based in Sao Paulo answered a cultural diagnostic questionnaire and were interviewed about how they perceived cultural interference with their functions. Data were analysed with the support of NVivo application and electronic spreadsheets. We found that the interference of the organisational culture with internal auditor's work takes place mainly through an `image', a symbolic representation which contains the values and the expectations the organisation has concerning the way internal auditors must act. Moreover, organisations culture mainly affects the IAF in its planning process, when audit objects are chosen, and in its effectiveness, that is, the implementation of audit recommendations. Keywords: Brazil; internal audit function; IAF; organisational culture; competing values framework. Reference to this paper should be made as follows: Imoniana, J.O. and Dias, S.R.L. (2017) `The interference of the organisational culture with the internal audit function', Int. J. Accounting, Auditing and Performance Evaluation, Vol. 13, No. 2, pp.150­186. Biographical notes: Joshua Onome Imoniana is a certified member of Institute of Public Accountant, Australia and he is

Journal

International Journal of Accounting, Auditing and Performance Evaluation – Inderscience Publishers

Published: Jan 1, 2017

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