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@article{9137,
author = {Kupec, Václav and Písař, Přemysl and Lukáč, Michal and Pajtinková Bartáková, Gabriela},
article_location = {Basel},
article_number = {12},
doi = {http://dx.doi.org/10.3390/su13126691},
keywords = {CASI; correlation; internal audit; internal control; management; marketing},
language = {eng},
issn = {2071-1050},
journal = {Sustainability},
note = {Kupec spoluautorství 40 %},
title = {Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment},
url = {https://www.mdpi.com/2071-1050/13/12/6691},
volume = {13},
year = {2021}
}
TY - JOUR
ID - 9137
AU - Kupec, Václav - Písař, Přemysl - Lukáč, Michal - Pajtinková Bartáková, Gabriela
PY - 2021
TI - Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment
JF - Sustainability
VL - 13
IS - 12
SP - 1-18
EP - 1-18
PB - MDPI
SN - 20711050
N1 - Kupec spoluautorství 40 %
KW - CASI
KW - correlation
KW - internal audit
KW - internal control
KW - management
KW - marketing
UR - https://www.mdpi.com/2071-1050/13/12/6691
N2 - There is a conceptual problem in the adequate application of internal audit and internal control in the real business of the marketing environment. Although both of these managerial tools are theoretically defined, they are practically interchangeable in business. This limits their application. It is therefore necessary to focus on both concepts and make the theory and practice more precise or remove any overlaps. The aim of this paper is therefore a theoretical and practical comparison of internal audit and internal control concepts in the marketing environment. To fulfil this purpose and verify the hypotheses, this paper uses computer assisted self interviewing. The research was conducted in Q1 2021 with a sample of 3052 small and medium enterprises from the international environment of the EU 27. The research conclusions show a strong correlation of the theoretical perception of the terms of internal audit and internal control. At the same time, they show a weak correlation with the audit and control tools used in practice. They also define audit as planned independent assurance (soft consultation) and control as operational managerial assurance (hard comparison). This defines and clarifies scientific theories for managerial practice, thus enhancing and increasing the efficiency of internal audits and internal control in the business environment.
ER -
KUPEC, Václav, Přemysl PÍSAŘ, Michal LUKÁČ and Gabriela PAJTINKOVÁ BARTÁKOVÁ. Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment. \textit{Sustainability}. Basel: MDPI, 2021, vol.~13, No~12, p.~1-18. ISSN~2071-1050. Available from: https://dx.doi.org/10.3390/su13126691.
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