Auditing in organizations: A theoretical concept and empirical evidence

Abstract

Abstract Although auditing in organizations is an important mechanism in developing better corporate processes and knowledge, little has been done to address such key questions as a definition of quality auditing, how it is enabled or its impact and outcomes. This study presents a model of auditing quality in public sector organizations, operationalizes it. In addition, this research examines the role of perceived organizational support (POS) in building auditing quality and the extent to which the latter affects organizational outcomes. The findings of a multi‐stage investigation coupled with various sources of data indicate that six components are crucial to auditing quality. In addition, it is shown that POS is an important enabler of auditing quality, which in turn results in positive organizational outcomes. Copyright © 2009 John Wiley & Sons, Ltd.

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