Constraints and Tool Aspirations in Internal Audit Information Work: Evidence from Polish and International Auditors
Keywords:
internal audit, information tools, competence gaps, barriers, audit communicationAbstract
Professional standards position internal auditors as providers of both assurance and consulting services, yet the information required to deliver these services increasingly depends on access to analytical tools and organizational conditions that may constrain communication and analysis. Using survey data from 652 internal auditors (Poland: n=515; international sample: n=137), this study examines (a) perceived barriers to developing and using information-related competencies, (b) unmet needs for information tools, and (c) the types of tools auditors would like to use but do not. Barriers were measured as seven binary options (e.g., lack of access to tools, lack of experience, concerns about information misuse). Unmet tool needs were measured with a binary indicator and an open-ended question on specific tools. We include a single competence indicator as a contextual predictor: a composite score capturing self-assessed information processing and analysis competence (CIPS). Results show that lack of access to analytical software/tools and lack of experience/knowledge are the most frequently endorsed constraints.
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