Publikacja:

External audits and official controls – what’s the difference in their usefulness and credibility?

Data

2024
Artykuł
Przeszukaj czasopismo Uproszczony widok Pełne metadane Statystyki
 
cris.legacyid7378
cris.virtual.journalance#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalancedc92c553-0411-4522-97d5-b7ef33169392
dc.abstract.plPurpose – The study aims to determine whether audited organizations experience differences between external audits and official controls. Design/methodology/approach – A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and official controls. The survey was conducted in 2020 using the computer-assisted telephone interview (CATI) method supplemented by the computer-assisted web interview (CAWI) method. Organizations processing organic farming products in Poland were chosen for the study. Findings – Three primary benefits associated with external audits and official controls were identified, i.e.(1) enabling and initiating activities related to the improvement of the organization, (2) improving the financial performance of the organization and (3) enhancing credibility. For most organizations, the assessment of these features was at the same level for both external audits and official control. However, if these assessments differed, commercial audits were assessed at a higher level than official controls. Research limitations/implications – The study is limited to only one specific type of manufacturing organization and one European country. Originality/value – The literature review shows some conceptual differences between audits and official controls, but the results of this study show that the business environment does not perceive these differences as significant. Thus, the value of the study is reflected in the conclusion that both external audits and official controls are considered useful and credible approaches to monitoring the quality within the organization, which allows us to state that external evaluation is generally seen as an opportunity to improve the performance of the organization.
dc.contributor.affiliationWroclaw University of Economics and Business
dc.contributor.affiliationCracow University of Economics
dc.contributor.affiliationRiga Technical University, Riga, Latvia
dc.contributor.authorPiotr Rogala
dc.contributor.authorPiotr Kafel
dc.contributor.authorInga Lapina
dc.date.accessioned2025-07-25T16:04:18Z
dc.date.available2025-07-25T16:04:18Z
dc.date.issued2024
dc.date.published6/2024
dc.description.issue2
dc.description.physical284-300
dc.description.volume32
dc.identifier.doi10.1108/CEMJ-04-2022-0055
dc.identifier.issn2658-0845
dc.identifier.urihttps://repozytorium.kozminski.edu.pl/handle/item/1765
dc.languageen
dc.relation.ispartofCentral European Management Journal
dc.relation.pages284-300
dc.subjectexternal audit
dc.subjectofficial control
dc.subjectmanagement system
dc.subjectfood industry
dc.subjectorganic food
dc.subtypeOriginal
dc.title

External audits and official controls – what’s the difference in their usefulness and credibility?

dc.typeArticle
dspace.entity.typePublication