Remuneration of internal auditors in Poland

The study examined how internal auditors in Poland are remunerated. A content analysis of 157 job advertisements for internal auditors published by Poland-based employers and interviews with 24 internal auditors from the private and public sectors were conducted. The study found that internal auditors in Poland are offered contemporary bonuses such as a share of profits or long-term incentives, as well as bonuses determined by criteria such as the number of irregularities detected. In general, remuneration was criticised by internal auditors as unsatisfactory and falling short of their expectations. The remuneration packages used by some organisations do not adequately remunerate internal auditors for their performance and, consequently, do not incentivise them to work in line with the organisational and internal audit goals. To make them more effective and motivational, organisations should better align their structure with the expectations and needs of internal auditors. The findings of the study provide a preliminary framework for conducting research into the workplace situation of internal auditors. They can also help internal auditors who are considering a change of employer and help employers understand internal auditors’ remuneration expectations. Studija je bila usmjerena na određivanje načina isplaćivanja zarada internih revizora u javnim i privatnim organizacijama u Poljskoj. Provedena je analiza sadržaja 157 oglasa za posao internih revizora koje su objavili poljski poslodavci, kao i razgovori s 24 interna revizora iz privatnog i javnog sektora. Studija je pokazala da se internim revizorima u Poljskoj nude suvremeni bonusi, poput podjele dobiti ili dugoročnih poticaja, kao i bonusi koji se određuju prema tradicionalnim kriterijima, poput broja otkrivenih nepravilnosti; potonje su kritizirali interni revizori kao nezadovoljavajuće te su se žalili da ne ispunjavaju njihova očekivanja. Paketi zarade koje koriste pojedine organizacije ne nagrađuju interne revizore na odgovarajući način za njihov rad, samim tim ih ne motiviraju za rad u skladu s organizacijskim ciljevima te ciljevima interne revizije. Kako bi povećale učinkovitost i potaknule motivaciju, organizacije bi trebale bolje prilagoditi svoju strukturu očekivanjima i potrebama internih revizora. Rezultati studije daju preliminarni okvir za provođenje istraživanja o položaju unutarnjih revizora na radnom mjestu. Također mogu pomoći internim revizorima i kandidatima za posao kada razmišljaju o