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Measuring Internal Audit Performance (KPIs)

Author

Listed:
  • Dumitrescu Diana

    (West University of Timisoara)

  • Bobi?an Nicolae

    (West University of Timisoara)

  • Costuleanu Carmen

    (USAMV Ia?i)

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.

Suggested Citation

  • Dumitrescu Diana & Bobi?an Nicolae & Costuleanu Carmen, 2014. "Measuring Internal Audit Performance (KPIs)," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 597-601, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:597-601
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    More about this item

    Keywords

    internal audit; key performance; indicators;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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