Principle of using systemic approach to management audit implementation by small and medium - sized enterprises

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F75081431%3A_____%2F18%3A00001496" target="_blank" >RIV/75081431:_____/18:00001496 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Principle of using systemic approach to management audit implementation by small and medium - sized enterprises

Original language description

In connection with their earlier contributions, addressing the issue of systemic approach to implementing management audit with regard to small and medium - size enterprises, the authors intend to further pursue their effort and interest in this specific area of research with the following paper. Its main objectives are to introduce own comprehensive concept, whitch involves the use of a systemic approach and is expressed in the form of a specific model of "Systemic approach to management audit", and to propose both standardized and purposeful procedures related to such audit. In order to develop the concept, a questionnaire survey was conducted among a number of managers of small and medium - sized enterprises in the Czech Republic, along with structured interviews with auditors carrying out management audits in their professional practice as well. Based on their research, the authors found that the examined enterprises tend to perform management audits only on rare occasions and without using any systemic approach or particular procedures. This is mainly due to an basence of time schedules or lists of individual activities that are required in the audits according to a precisely and previously specified orfer, as suggested in this paper.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50200 - Economics and Business

Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2018

Confidentiality

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

Name of the periodical

SCIENTIFIC PAPERS OF THE UNIVERSITY OF PARDUBICE, Series D

ISSN

1211-555X

e-ISSN

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Volume of the periodical

26

Issue of the periodical within the volume

3

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

12

Pages from-to

209-220

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85065595834