Abstract

Internal auditing systems are aimed to provide independent and objective assessments regarding decisions, processes, and procedures and to identify barriers to organizational effectiveness. While research has shown that such systems indeed achieve their goals, it is unclear whether such effective auditing systems and also efficient. The current study aimed to deal with this gap and investigated the contribution of effective internal auditing to local governments' fiscal outcomes and the factors that exacerbate or attenuate this relationship. We empirically tested our model in the Israeli local government setting using multi-source data from 644 employees, 277 managers, and 68 auditors in 68 local authorities. Our results generally support a relationship between several indicators of the effectiveness of internal audits and the local fiscal outcomes of the authorities as measured by self-income and collection efficiency ratios. Moreover, the extent to which the local authority's employees regarded their workplace as open to change and as suffering from organizational politics moderated this relationship. Theoretical and policy-related contributions are discussed.

摘要

内部审计系统旨在提供有关决策、流程和程序的独立和客观的评估，并确定影响组织有效性的障碍。虽然研究表明此类系统确实实现了它们的目标，但尚不清楚此类审计系统是否有效且高效。当前的研究旨在解决这一差距，并调查了有效内部审计对地方政府财政成果的贡献以及加剧或削弱这种关系的因素。我们使用来自 68 个地方当局的 644 名员工、277 名经理和 68 名审计员的多源数据，在以色列地方政府环境中对我们的模型进行了实证测试。我们的结果总体上支持内部审计有效性的几个指标与当局通过自身收入和征收效率比率衡量的地方财政成果之间的关系。此外，地方当局的雇员认为他们的工作场所对变革持开放态度并且受组织政治影响的程度缓和了这种关系。讨论了理论和政策相关的贡献。