Principle of using systemic approach to management audit implementation by small and medium - sized enterprises
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Principle of using systemic approach to management audit implementation by small and medium - sized enterprises
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Principle of using systemic approach to management audit implementation by small and medium - sized enterprises
Popis výsledku anglicky
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.
Klasifikace
Druh
J<sub>SC</sub> - Článek v periodiku v databázi SCOPUS
CEP obor
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OECD FORD obor
50200 - Economics and Business
Návaznosti výsledku
Projekt
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Návaznosti
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Ostatní
Rok uplatnění
2018
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
SCIENTIFIC PAPERS OF THE UNIVERSITY OF PARDUBICE, Series D
ISSN
1211-555X
e-ISSN
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Svazek periodika
26
Číslo periodika v rámci svazku
3
Stát vydavatele periodika
CZ - Česká republika
Počet stran výsledku
12
Strana od-do
209-220
Kód UT WoS článku
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EID výsledku v databázi Scopus
2-s2.0-85065595834