ASSESSMENT OF INTERNAL AUDIT APPEALING TO KEY PERFORMANCE INDICATORS

Ruse Elena and Georgiana, SUSMANSCHI (Badea) ()
Additional contact information
Ruse Elena: Andrei Saguna University, Constanta
Georgiana, SUSMANSCHI (Badea): Spiru Haret University, Constanta

Management Strategies Journal, 2016, vol. 34, issue 4, 21-27

Abstract: The positive / added value brought by internal audit function to an entity requires effective ways and criteria measured. It is true that it's pretty difficult to establish these sort of values. There are several indicators used to measure / assess the value addition provided in the company, but that does not fully reflect the actual value of the internal audit function. Through this paper, we want to present a method for assessing the internal audit and its effectiveness within an economic entity, through the use of performance indicators. Indicators render the image of internal audit and its effectiveness.

Keywords: internal audit; evaluation of internal audit; performance indicators; balanced scorecard (search for similar items in EconPapers)
JEL-codes: M10 M42 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.strategiimanageriale.ro/papers/160403.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:brc:journl:v:34:y:2016:i:4:p:21-27

Access Statistics for this article

More articles in Management Strategies Journal from Constantin Brancoveanu University
Bibliographic data for series maintained by Dan MICUDA ().