Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F21%3A%230000767" target="_blank" >RIV/04274644:_____/21:#0000767 - isvavai.cz</a>

Result on the web

<a href="https://www.mdpi.com/2071-1050/13/12/6691" target="_blank" >https://www.mdpi.com/2071-1050/13/12/6691</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/su13126691" target="_blank" >10.3390/su13126691</a>

Result language

angličtina

Original language name

Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment

Original language description

There is a conceptual problem in the adequate application of internal audit and internal control in the real business of the marketing environment. Although both of these managerial tools are theoretically defined, they are practically interchangeable in business. This limits their application. It is therefore necessary to focus on both concepts and make the theory and practice more precise or remove any overlaps. The aim of this paper is therefore a theoretical and practical comparison of internal audit and internal control concepts in the marketing environment. To fulfil this purpose and verify the hypotheses, this paper uses computer assisted self interviewing. The research was conducted in Q1 2021 with a sample of 3052 small and medium enterprises from the international environment of the EU 27. The research conclusions show a strong correlation of the theoretical perception of the terms of internal audit and internal control. At the same time, they show a weak correlation with the audit and control tools used in practice. They also define audit as planned independent assurance (soft consultation) and control as operational managerial assurance (hard comparison). This defines and clarifies scientific theories for managerial practice, thus enhancing and increasing the efficiency of internal audits and internal control in the business environment.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50204 - Business and management

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Sustainability

ISSN

2071-1050

e-ISSN

—

Volume of the periodical

13

Issue of the periodical within the volume

12

Country of publishing house

CH - SWITZERLAND

Number of pages

18

Pages from-to

1-18

UT code for WoS article

000666643500001

EID of the result in the Scopus database

2-s2.0-85108644856