METHODS OF MEASURING THE PERFORMANCE OF INTERNAL AUDIT

Cristina Bota-Avram (), Ioan Popa () and Cristina Stefanescu ()
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Cristina Bota-Avram: Babes-Bolyai University, Faculty of Economic Sciences and Business Administration, Cluj-Napoca, Romania
Ioan Popa: Babes-Bolyai University, Faculty of Economic Sciences and Business Administration, Cluj-Napoca, Romania
Cristina Stefanescu: Babes-Bolyai University, Faculty of Economic Sciences and Business Administration, Cluj-Napoca, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2010, vol. 10, issue Special, 137-146

Abstract: This paper is focused over the performance of internal audit, more exactly over the methods of measuring the effectiveness of internal audit activity. The global economic crisis put in the light many difficult economic areas that need to be reviewed and their performance is discussed. One of these problematic areas is represented by the performance of internal audit and the right methods to measure it. Based over an analysis of the most recently internal audit practices at leading international companies, our main objective was to develop a synthesis of the most relevant methods that could be used to measure the effectiveness of internal audit, from an international point of view, and also to identify the key trends that will influence the internal audit activity from the performance’s point of view.

Keywords: internal audit; performance of internal audit; methods of measuring; value added; internal audit practices. (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ausvfe:v:10:y:2010:i:special:p:137-146

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