New perspective on the black box of internal auditing and organisational change

Aviv Kidron, Yuval Ofek, Herztel Cohen

Research output: Contribution to journalReview articlepeer-review


Purpose: The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change process. This paper aims to propose a model that identifies the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it. Design/methodology/approach: The conceptual discussion of this paper is based on a review of relevant literature, both practical and academic. Findings: This paper develops an innovative model that describes the factors leading to auditees’ change readiness after undergoing internal audit processes. The independent variable is audit information quality and the dependent variable, organisational change. Auditees’ perceptions is the mediator variable, and accessibility to audit information is the moderator variable. Practical implications: The proposed model suggests the advantages that can be gained by audit-related services, which in turn will add value to the organisation. The relationships between the variables inform practitioners on how to support effective audits as a means of increasing performance and influencing organisational change. Originality/value: As the paper offers an innovative model, it may open up new research areas in internal auditing that can be studied by using both qualitative and quantitative methods.

Original languageEnglish
Pages (from-to)804-820
Number of pages17
JournalManagerial Auditing Journal
Issue number8-9
StatePublished - 2016

Bibliographical note

Publisher Copyright:
© 2016, © Emerald Group Publishing Limited.


  • Audit information quality
  • Auditees’ perceptions
  • Internal auditing
  • Organizational change
  • Performance audit

ASJC Scopus subject areas

  • Accounting
  • General Business, Management and Accounting
  • Economics, Econometrics and Finance (all)


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