2023
DOI: 10.1108/jpbafm-02-2023-0021
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Internal auditor's interpersonal trust building: the Israeli public sector

Yovav Eshet

Abstract: PurposeThis paper investigate the antecedents of the public sector's senior management in interpersonal trust relationships involving sceptical internal audits in public services administrations. This is fundamental for a positive audit, as it affects the auditing relationship and assures a sound public administration.Design/methodology/approachThe author surveyed 261 senior management from 24 Israel's local authorities (about 30%), representing large, medium and small administrations in Israel's North Distric… Show more

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