There is a conceptual problem in the adequate application of internal audit and internal control in the real business of the marketing environment. Although both of these managerial tools are theoretically defined, they are practically interchangeable in business. This limits their application. It is therefore necessary to focus on both concepts and make the theory and practice more precise or remove any overlaps. The aim of this paper is therefore a theoretical and practical comparison of internal audit and internal control concepts in the marketing environment. To fulfil this purpose and verify the hypotheses, this paper uses computer assisted self interviewing. The research was conducted in Q1 2021 with a sample of 3052 small and medium enterprises from the international environment of the EU 27. The research conclusions show a strong correlation of the theoretical perception of the terms of internal audit and internal control. At the same time, they show a weak correlation with the audit and control tools used in practice. They also define audit as planned independent assurance (soft consultation) and control as operational managerial assurance (hard comparison). This defines and clarifies scientific theories for managerial practice, thus enhancing and increasing the efficiency of internal audits and internal control in the business environment.

Marketing communication is a concise part of modern museum management. Museums operate in a competitive environment; therefore, it is important to pay sustained attention to every component of a given museum’s marketing communication. Changes, international trends, and visitor preferences have an influence on marketing communication. Museum management must devote expert deliberation towards determining which components of their marketing communication are significant for museum visitors. Moreover, the effectiveness of the use of expenses plays an important role in museum management; it is also essential to combine effectively the individual components of marketing communication. The present research aims to find a correlation between the components of museum marketing communication, which is not being addressed in detail in the contemporary research. The aim of the research is therefore to determine the dependence amongst elements of the marketing communication of museums on questioning the visitors. The aim was achieved by implementing the modern audit approach and empirical research into marketing communication: the Paper Aided Personal Interview (PAPI) method with a Likert scale, a reliability check with Cronbach’s alpha, and dependency determination with Pearson’s correlation. All results were investigated through the use of a questionnaire on the international EU 27 sample of museum visitors. These conclusions allow museum management to build their marketing communication on the principles of Economy, Efficiency, and Effectiveness (the 3E principles).

With the continued growth in the business environment and Industry 4.0 companies are taking new business opportunities while facing new business risks at the same time. Risk management tools include a modern audit, which evaluates risk through analytical approaches. The objective of this article is therefore to verify the analytical possibilities of the audit to detect and eliminate the selected risks. The methodological processing of this goal is addressed by analysing the risks of marketing communication and audit testing on the Generation Z sample for which the on-line environment is part of everyday life. Audit results reveal specific risks in marketing communications and suggest recommendations for their adequate reduction. These recommendations can then be used to innovate marketing strategies.

Our world and the issue of its public administration are undergoing transformations in the form of complex digitization. The ensuing changes are also affecting processes within public administration organizations and include modernization of documentation management. The question remains as to how documentation management can be effectively set up for modern public administration. As such, the research objective of the present paper is the design of documentation management and the audit trail so as to ensure the effectiveness of public administration. From fulfilling this goal, we can hypothetically expect a significant simplification and streamlining of documentation management, which will provide, among other things, information sufficient for conducting auditing activities and ensuring the effectiveness of the public administration system – the audit trail. Analytical testing is used to meet this objective, where documentation processing intervals were measured on a selected sample of 284 documents in the field of public administration organizations. The sample included directives, work procedures, forms, and operating rules that constitute controlled documentation. The conclusions of this research have primarily yielded a schematic workflow of documentation management in public administration. The proposed documentation management workflow will specifically enable public administration to increase efficiency, consistently implement the audit trail, and increase computerization, which will contribute holistically to the development of public administration. Keywords: Administration, Audit, Documentation, Management, Trail

Type of the article: Research Article Auditors’ ethical judgments are central to the credibility of financial reporting and the preservation of public trust. While technical expertise is essential, it is not sufficient on its own, as auditors often work under intense pressure, uncertainty, and complex social interactions where emotions play a significant role in shaping decisions. Drawing on Rest’s four-component model of moral functioning, the study investigates how four EI subdimensions (emotional evaluation, empathic sensitivity, positive emotional management, and positive use of emotions) shape auditors’ ethical decision-making. Data were collected from 207 auditors through validated survey instruments and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The population of the study consists of participants who have an independent auditor certificate and operate in Türkiye. Empirical study was conducted over a three-month period, beginning in December 2024 and ending in February 2025. Results indicate that emotional evaluation and the positive use of emotions significantly predict ethical judgment, underscoring the importance of recognizing emotional cues and leveraging positive affect in promoting ethical vigilance. By contrast, empathic sensitivity and emotional management did not demonstrate significant effects, suggesting that empathy and self-regulation may play a lesser role in highly regulated professional contexts. Extraversion did not moderate any of the hypothesized relationships, challenging assumptions about the amplifying role of personality traits in the application of EI. The findings extend emotional intelligence theory by highlighting its selective and context-dependent impact on ethics, while also offering practical insights for auditor training and regulatory policies aimed at strengthening professional skepticism and ethical conduct.

The continual transformation of public administration gives rise to new risks. What are the risks and how to mitigate them? The answer to these questions is the application of the concept of audit universe. An audit universe is a collection of selected areas of public administration that need to be regularly audited for potential risks, compliance with the law, and strategic goals. It is of importance to society as it promotes efficient management of public administration processes and supports transparency and responsibility in the management of public resources. The article aims to design a methodological framework for the implementation of an audit universe that will integrate selected data analytic approaches, comprehensively identify major risks, and define areas for subsequent auditing of public administration. To meet the aim, the methods of criteria-based selection of organizational units, key processes, identification, and assessment of risks are used together with text analytics. The results show an audit universe and give an overview of key areas of public administration for further auditing, which will be used as a basis for planning and efficient risk management. An audit universe will also help to determine the granularity of the audit, i.e. the extent and detail in which the selected processes should be audited. This is supplemented with audit diagnostics that present sets of risk subprocesses for the audit universe and further auditing. The advantage is direct facilitation of a systematic and efficient approach to auditing of public administration, support for the necessary transparency, and responsibility for the optimization of public resources. Keywords: Audit, Audit Universe, Public Administration, Risk.