TY - JOUR
T1 - Impact of internal auditing on branch bank performance
T2 - A field experiment
AU - Eden, Dov
AU - Moriah, Leah
PY - 1996/12
Y1 - 1996/12
N2 - We conducted an experiment to assess the contribution of internal auditing to organizational effectiveness. We randomly assigned 224 bank branches to experimental conditions (audited or not audited) and monitored their performance for a year. Performance significantly improved during the half year following the audit in the experimental branches, in contrast to a decline in the control branches due to poor general business conditions. The contribution of auditing to performance is discussed in terms of learning, motivation, deterrence, and process improvement,
AB - We conducted an experiment to assess the contribution of internal auditing to organizational effectiveness. We randomly assigned 224 bank branches to experimental conditions (audited or not audited) and monitored their performance for a year. Performance significantly improved during the half year following the audit in the experimental branches, in contrast to a decline in the control branches due to poor general business conditions. The contribution of auditing to performance is discussed in terms of learning, motivation, deterrence, and process improvement,
UR - http://www.scopus.com/inward/record.url?scp=0030498085&partnerID=8YFLogxK
U2 - 10.1006/obhd.1996.0104
DO - 10.1006/obhd.1996.0104
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AN - SCOPUS:0030498085
SN - 0749-5978
VL - 68
SP - 262
EP - 271
JO - Organizational Behavior and Human Decision Processes
JF - Organizational Behavior and Human Decision Processes
IS - 3
ER -