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Methods For Assessing The Performance Of Internal Audit

Author

Listed:
  • BADEA, Georgiana

    (Faculty of Financial and Accounting Management, Constanţa Spiru Haret University)

  • SPINEANU-GEORGESCU, Luciana

    (Faculty of Financial and Accounting Management, Constanţa Spiru Haret University)

Abstract

The positive effect / added value brought to an economic entity through internal audit function requires effective measurement criteria. It is true that it looks pretty difficult to establish this kind of values (the value added by internal audit in the enterprise). Touching internal audit performance involves, as in any other activity, the existence of resources (financial, material, human) and effective and efficient combination of them. It is important that these resources be properly budgeted and allocated where needed, depending on the moment. Thus, this paper seeks to identify ways of assessing internal audit and to determine performance of internal audit mission based on specific indicators.

Suggested Citation

  • 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.
    • Handle: RePEc:ris:sphecs:0183
    as

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    References listed on IDEAS

    as
    1. Neculai Tabără & Mihaela Ungureanu, 2012. "Internal Audit And Its Role In Improving Corporate Governance Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-12.
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    Citations

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    Cited by:

    1. 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.
    2. 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.

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    More about this item

    Keywords

    internal audit; efficiency; performance of internal audit; effectiveness; added value;
    All these keywords.

    JEL classification:

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

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