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- W3132562690 abstract "Purpose: The purpose of this article is to evaluate the model solution for auditing cultural institutions. The methodology, including audit criteria in key management areas, was used to audit ten cultural institutions of Krakow (theatres and music institutions). The conducted research allowed the auditors to evaluate audit methodology and criteria, as well as identify areas for improvement in relation to audit criteria in the studied cultural institutions. Design/Methodology/Approach: The audits included internal documentation studies, interviews with employees, observation of the theatre operation, participation in performances, including the general rehearsal, website and social media surveys, and interviews with stakeholders. Different approaches were taken to study the organization, systemic and process, based on risk analysis, and with reference to results and compliance. Audit triangulation was used to increase confidence in the research findings. Findings: The audit study assessed audit criteria in eighteen areas of management. In each of these areas, ten quality criteria were evaluated. Practical Implications: Managers of cultural institutions can use the guidance included in the methodology developed and research report to self-assess and improve, as well as to build awareness of the importance of management and its aspects among all employees. Original/value: The evaluation study of the “Guide on the audit of cultural institution” carried out in ten cultural institutions illustrated that the adopted audit criteria are a useful tool for self-assessment and benchmarking." @default.
- W3132562690 created "2021-03-01" @default.
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- W3132562690 date "2021-02-01" @default.
- W3132562690 modified "2023-09-25" @default.
- W3132562690 title "Evaluation of Audit Criteria for Cultural Institutions: A Research Report" @default.
- W3132562690 doi "https://doi.org/10.35808/ersj/1974" @default.
- W3132562690 hasPublicationYear "2021" @default.
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