Facilitating internal audit quality and improving the performance of medical clinics

Malka Zisu, Natalie Shefer, Abraham Carmeli

Research output: Contribution to journalArticlepeer-review


IMPACT: This article advances a new form of leadership—audit leadership—for cultivating internal audit quality in medical clinics. Twehe authors document the power of audit leadership, manifested by two facets—professional and relational behaviours—for developing a work environment in which people develop interpersonal trust and psychological safety, which is conducive for internal audit quality. The authors show how managers of medical clinics can shape a work environment in which internal audit is embraced and supported in ways that can help the units to perform at higher levels. Importantly, internal audit, often viewed as an unproductive organizational function, enables learning, process improvement and is a deterrence against potential transgressions. This article will be of particular interest to financial, accounting and management scholars, as well as professional auditors, managers, accountants and financial experts.

Original languageEnglish
JournalPublic Money and Management
StateAccepted/In press - 2023
Externally publishedYes

Bibliographical note

Publisher Copyright:
© 2023 Informa UK Limited, trading as Taylor & Francis Group.


We thank Public Money & Management’s editors and two anonymous reviewers of this journal for their helpful comments and suggestion. In addition, we thank Ayala Cohen and Etti Doveh for their help with the data analysis. We also acknowledge the financial support from the Jeremy Coller Foundation and the Henry Crown Institute of Business Research in Israel. We also acknowledge the editorial work of Gerda Kessler.

FundersFunder number
Henry Crown Institute of Business Research in Israel
Jeremy Coller Foundation


    • Internal audit
    • learning
    • medical clinic performance
    • professionalism
    • psychological safety
    • relational leadership


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