Measuring Internal Audit Performance (KPIs)

Dumitrescu Diana (), Bobi?an Nicolae () and Costuleanu Carmen ()
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Dumitrescu Diana: West University of Timisoara
Bobi?an Nicolae: West University of Timisoara
Costuleanu Carmen: USAMV Ia?i

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 1, 597-601

Abstract: Internal audit has a responsibility to its stakeholders to provide reports on the operations of the organization’s risk management, control, and governance processes and the responsibility to justify the value added to the organization. Internal audit assesses the performance with some key performance indicators (KPIs) designed to demonstrate internal audit function performance. This paper purpose is to present the most important ways to measure the work of internal audit function.

Keywords: internal audit; key performance; indicators (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:597-601

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