Advanced Search
MyIDEAS: Login

Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business

Contents:

Author Info

  • Theofanis Karagiorgos

    ()
    (Associate Professor and Head of the Department of Business Administration, University of Macedonia, Greece)

  • George Drogalas

    ()
    (Adjunct Professor, Department of Accounting, Technological Educational Institute of Serres, Greece)

  • Nikolaos Giovanis

    ()
    (Adjunct Professor, Department of Business Administartion, Technological Educational Institute of Serres, Greece)

Registered author(s):

    Abstract

    There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the business success. The main purpose of the present paper is not only to examine the issue in a theoretical level, but also to present empirical evidence for the interaction between components of internal control system and performance of internal auditing in Greek hotel business. According to up-to-date theoretical and empirical literature, the results point out that all components of internal audit are vital for the effectiveness of internal audit and consequently in the business survival and success.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.ijesar.org/docs/volume4_issue1/internal_audit.pdf
    Download Restriction: no

    File URL: http://www.ijesar.org/volume4_issue1.php
    Download Restriction: no

    Bibliographic Info

    Article provided by Technological Educational Institute (TEI) of Kavala, Greece in its journal International Journal of Economic Sciences and Applied Research (IJESAR).

    Volume (Year): 4 (2011)
    Issue (Month): 1 (March)
    Pages: 19-34

    as in new window
    Handle: RePEc:tei:journl:v:4:y:2011:i:1:p:19-34

    Contact details of provider:
    Web page: http://www.ijesar.org/
    More information through EDIRC

    Related research

    Keywords: Internal auditing; Internal Auditing; Accounting; Management; Hotel;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Journey so far on Internal Audit Effectiveness: A Calling for Expansion," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 340-351, July.
    2. Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Relationship between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 329-339, July.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:tei:journl:v:4:y:2011:i:1:p:19-34. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Kostas Stergidis).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.