The internal audit function in Greek local government organisations: critical factors of success

Michail Pazarskis, Georgios Tavellaris and Stergios Galanis

International Journal of Critical Accounting, 2022, vol. 13, issue 1, 60-74

Abstract: This study explores the factors that determine the success of internal audit function in local government organisations, taking into account their institutional framework for carrying out an internal audit at the local level. In order to reach useful conclusions, the current study uses a statistical analysis of survey data from local governments in North Greece and a properly prepared questionnaire. The findings highlight the necessity of internal audit as public organisations enhance their administrative, financial, and risk management. In particular, it improves the transparency and accountability of individuals participating in internal audit, the better use of the results for their overall administration, the improved collaboration among all parties, and the avoidance of public resource waste.

Keywords: internal audit; local government organisations; LGOs; Greece. (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:13:y:2022:i:1:p:60-74

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