Carmeli Abraham, Zisu Malka
Bar-Ilan University, Ramat-Gan, Israel.
Soc Sci Med. 2009 Mar;68(5):894-902. doi: 10.1016/j.socscimed.2008.12.031. Epub 2009 Jan 17.
Internal auditing is a key mechanism in enhancing organizational reliability. However, research on the ways quality internal auditing is enabled through learning, deterrence, motivation and process improvement is scant. In particular, the relational underpinnings of internal auditing have been understudied. This study attempts to address this need by examining how organizational trust, perceived organizational support and psychological safety enable internal auditing. Data collected from employees in medical clinics of one of the largest healthcare organizations in Israel at two points in time six months apart. Our results show that organizational trust and perceived organizational support are positively related to psychological safety (measured at time 1), which, in turn, is associated with internal auditing (measured at time 2).
内部审计是提高组织可靠性的关键机制。然而，关于通过学习、威慑、激励和流程改进来实现高质量内部审计的方式的研究却很少。特别是，内部审计的关系基础一直未得到充分研究。本研究试图通过考察组织信任、感知到的组织支持和心理安全如何促进内部审计来满足这一需求。数据是从以色列最大的医疗保健组织之一的医疗诊所员工中在相隔六个月的两个时间点收集的。我们的结果表明，组织信任和感知到的组织支持与心理安全（在时间1测量）呈正相关，而心理安全又与内部审计（在时间2测量）相关。
