What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector

This article responds to the need for greater theorization in public auditing research. The authors report on a study that investigated the introduction and development of internal auditing (IA) in public sector organizations by combining new institutional sociology and old institutional economics. The study compared three cases in the Italian National Health Service (INHS). Results demonstrate that institutional pressures do not generate the same responses across the cases. The power and interests of different actors (and their interactions) are crucial for IA legitimation and sense-making.