IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-030-17743-0_14.html
   My bibliography  Save this book chapter

The Determinants of the Internal Audit in Road Cargo Transport Enterprises

In: Challenges of Urban Mobility, Transport Companies and Systems

Author

Listed:
  • Andrzej Letkiewicz

    (University of Gdansk)

  • Ewelina Mandera

    (University of Gdansk)

Abstract

Audit is treated as something obligatory and appropriate for the public finance and large organisations. By definition, the range of audit and the character of auditing activity, it can be pointed out that, in particular concerning the financial, compliance and operational audit, many actions which are preparatory and auditory in character can be and are carried out in road cargo transport enterprises, even if they are not perceived as audit. In the case of financial audit, many entrepreneurs carry out actions specific to audit, by measuring the profitability of sales, assets and equity so as to make better decisions. During the compliance verification, the compliance audit actions are carried out, through the verification of the compliance of activities regarding the bookkeeping and employing, including the verification of the work time of the drivers. Operational audit can be based on many measures describing the effectiveness of the transport performance, which at minimum should include the use of two: the displacement use indicator and the dynamic payload use indicator

Suggested Citation

  • Andrzej Letkiewicz & Ewelina Mandera, 2019. "The Determinants of the Internal Audit in Road Cargo Transport Enterprises," Springer Proceedings in Business and Economics, in: Michał Suchanek (ed.), Challenges of Urban Mobility, Transport Companies and Systems, pages 161-169, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-17743-0_14
    DOI: 10.1007/978-3-030-17743-0_14
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    Internal audit; Transport enterprises;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prbchp:978-3-030-17743-0_14. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.