Internal auditor's interpersonal trust building

The Israeli public sector

Bibliographic Data

ID20201843
AuthorsYovav Eshet (0000-0001-8155-095X, Zefat Academic College, corresponding author)
Year2023
Volume35
Issue5
Pages587-607
Publication date2023-11-20
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-02-2023-0021
OpenAlexW4387707192
LanguageEN
References cited83

Purpose This paper investigate the antecedents of the public sector's senior management in interpersonal trust relationships involving sceptical internal audits in public services administrations. This is fundamental for a positive audit, as it affects the auditing relationship and assures a sound public administration. Design/methodology/approach The author surveyed 261 senior management from 24 Israel's local authorities (about 30%), representing large, medium and small administrations in Israel's North District. Findings The results indicate that senior management's antecedents to trust sceptically minded internal audits are positive for audit knowledge sharing. Findings also reveal that the internal auditor's ability, integrity and benevolence significantly impact senior management's trust. Whereas open communication does not significantly affect the senior management's propensity to trust, its satisfaction with its internal auditor fosters positive trust and support. Practical implications Understanding the antecedents of the senior public manager on internal audit benefits the audit outcomes. Albeit audit professional scepticism's interpersonal trust relationship with senior public manager influences the audit. Audits efficiently related to organisational culture and outcomes. Originality/value A new practical model of senior management trust antecedents is presented for a more effective auditing system and public administration. The model is original, as no other empirical studies have yet dealt with senior management's trust in internal audits in the public sector

Audit · Auditor independence · Business · Chief audit executive · Internal audit · Interpersonal communication · Joint audit · Political science · Public relations · Public sector · Senior management · Skepticism · Auditing, Earnings Management, Governance · Customer Service Quality and Loyalty · Psychology · Public Policy and Administration Research · Social Psychology · Accounting

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