INDICATORS THAT CAN BE USED TO MEASURE PERFORMANCE IN THE INTERNAL AUDITING ACTIVITIES

Florin Boghean ()
Additional contact information
Florin Boghean: Stefan cel Mare University of Suceava, Romania

The USV Annals of Economics and Public Administration, 2016, vol. 16, issue Special, 112-117

Abstract: Internal auditing has evolved from an approach based essentially on accounting aspects to a profession oriented towards management of entities and essentially destined for them. Modern internal auditing provides services that incorporate the examination and appreciation of regulations, performances, risk management and governance of all kind of property types – public or private bodies. The financial aspects represent just a part of the internal auditing view. In this paper, we will try to submit a series of indicators that can be used to measure the added value generated in an entity. Internal auditors provide to managers the information they need in order to download their responsibilities. Internal auditors are vitally involved in aspects that address to the risks and governance of the organization.

Date: 2016
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.seap.usv.ro/annals/arhiva/USVAEPA_VOL.1 ... UE,2016_fulltext.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:usvaep:v:16:y:2016:i:1(23):p:112-117

Access Statistics for this article

The USV Annals of Economics and Public Administration is currently edited by Editura Universitatii Stefan cel Mare din Suceava

More articles in The USV Annals of Economics and Public Administration from Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ().