Date of Award

Spring 5-20-2023

Embargo Period

4-25-2023

Document Type

Dissertation

Degree Name

Doctor of Health Administration

Department

Health Administration

College

College of Health Professions

First Advisor

Abby Swanson Kazley

Second Advisor

Jillian Harvey

Third Advisor

Driscoll DeVaul

Abstract

With limited research on the perceptions of internal audits, this study was

able to add more literature to the subject. The study’s aim was to survey

employee perceptions of the effects of internal audits. This study will provide organizations with results pertaining to how employees perceive the usefulness of internal audits. The study team conducted a single-site study and invited the healthcare organization's employee population to participate in the study. The survey captured 40 responses from 361 invitees (11%). The survey explored the perceptions on six categories of internal audits: Efficiency, Ethical Behavior, Effectiveness, Auidotr-Auditee Relationship Exchange, Learning from Audit, and Top Management Support. Each category's effect on internal audits was weighed by the “Strongly Agree” selection. 1.) 84 (29.9%) Top management, 2.) 55 (19.6%) Learning from Audit, 3.) 48 (17.1%) Auditor-Auditee Relationship Exchange, 4.) 42 (14.9%) Efficiency, 5.) 38 (13.5%) Ethical Behavior, and 6.) 14 (4.9%) Effectiveness. Furthermore, each category received its top response count for the selection of “Agree”. Therefore it was quite evident that each category is perceived to be an effect of internal audits. The survey results of this study can guide organizations on key areas of internal audits.

Rights

Copyright is held by the author. All rights reserved.

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