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Assessment Of Internal Audit Appealing To Key Performance Indicators

Author

Listed:
  • Elena, RUSE

    (Andrei Saguna University, Constanta)

  • Georgiana, SUSMANSCHI (Badea)

    (Spiru Haret University, Constanta)

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.

Suggested Citation

  • Elena, RUSE & Georgiana, SUSMANSCHI (Badea), 2016. "Assessment Of Internal Audit Appealing To Key Performance Indicators," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 21-27.
    • Handle: RePEc:brc:journl:v:34:y:2016:i:4:p:21-27
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    File URL: http://www.strategiimanageriale.ro/papers/160403.pdf
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    References listed on IDEAS

    as
    1. BADEA, Georgiana & SPINEANU-GEORGESCU, Luciana, 2013. "Methods For Assessing The Performance Of Internal Audit," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 4(3), pages 51-59.
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    1. Elena RUSE & Georgiana SUSMANSCHI BADEA, 2015. "Assessment Methods Of Internal Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 135-141, December.

    More about this item

    Keywords

    internal audit; evaluation of internal audit; performance indicators; balanced scorecard;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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