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Internal audit value-added a link between knowledge management and service quality
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Autores
Orientador(es)
Resumo(s)
The purpose of internal audit (IA) is to add value and improve an organization's operation by
supporting management and the Board to execute their functions. Given the importance of IA and
knowledge management, our study explores this relationship. We applied a service quality
measurement instrument (SERVPERF) to assess IA´s knowledge creation and determine if the
knowledge created and transferred by IA influences its value-added, considering the influence of
cultural aspects on this relationship. To the best of our knowledge, this is the first empirical research
that applies the service quality dimensions (responsiveness; assurance; tangibles; empathy;
reliability) to assess the value-added of IA, relating it with the knowledge management phases of
knowledge creation and transfer. We used a quantitative approach and surveyed 126 users who had
already interacted with the IA team. We applied SEM-PLS to analyse our theoretical model's
relationships. Our results show that empathy and tangibles are important dimensions influencing
knowledge creation. We confirmed that IA teams add value when they create and transfer
knowledge to the organization, facilitated in a cultural context of low uncertainty avoidance.
Descrição
Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business Intelligence
Palavras-chave
Internal Audit Knowledge Value-added Service-Quality Uncertainty avoidance