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.