PSYCHOLOGICAL SAFETY AND INTERNAL AUDIT EFFECTIVENESS: AN AGENDA FOR RESEARCH

In this article, we will explore the notion of psychological safety and its relevance to the performance effectiveness of the internal audit function, as a team, as well as to the individual internal auditor. In other words, we will show that psychological safety is critically important for internal...

Full description

Saved in:
Bibliographic Details
Published in:Internal Auditing 2018-03, Vol.33 (2), p.25-31
Main Authors: Ramamoorti, Sridhar, Zelazny, Lucian, Castellano, Joseph F
Format: Article
Language:English
Subjects:
Accountability
Audit committees
Auditing
Collaboration
Corporate culture
Corporate governance
Effectiveness
Ethics
Executives
Internal auditors
Objectivity
Psychological aspects
Psychological safety
Safety
Stock exchanges
Teams
Teamwork
Trust
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:In this article, we will explore the notion of psychological safety and its relevance to the performance effectiveness of the internal audit function, as a team, as well as to the individual internal auditor. In other words, we will show that psychological safety is critically important for internal audit effectiveness and should be explored further. The need for learning in internal audit work teams is likely to become increasingly important as organizational change and complexity intensify. These new and more demanding work environments will require internal auditors and internal audit teams to exercise even more professional skepticism and professional judgment. Psychological safety will be a necessary prerequisite to the exercise of this increased skepticism and professional judgment
ISSN:0897-0378