USING QUALITATIVE CONTENT ANALYSIS: EVIDENCE TO EFFECTIVELY PRACTICE INTERNAL AUDIT

The objective of the present research is to study a role (internal audit) in a context (internal and external actors) to understand its influence (perception of effectiveness). The discipline of internal audit is exposed to internal and external actors, which appear as interest groups. These have an impact on the pereption of internal audit. The identification of the corresponding fields of relevance enables internal audit to proactively shape its perception. By applying "Grounded Theory" and making use of a qualitative content analysis, the fields of relevance associated with internal audit are carved out. The findings form the basis for the formulation of starting points to effectively practice internal audit. The applied methodologies in the present research are to be considered as a blueprint for comparable subjects of interest.