IDEAS home Printed from https://ideas.repec.org/a/scm/ausvfe/v10y2010ispecialp137-146.html
   My bibliography  Save this article

Methods Of Measuring The Performance Of Internal Audit

Author

Listed:
  • 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)

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.

Suggested Citation

  • Cristina BOTA-AVRAM & Ioan POPA & Cristina STEFANESCU, 2010. "Methods Of Measuring The Performance Of Internal Audit," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 10(Special), pages 137-146, December.
    • Handle: RePEc:scm:ausvfe:v:10:y:2010:i:special:p:137-146
    as

    Download full text from publisher

    File URL: http://www.seap.usv.ro/annals/arhiva/ANNALS%20vol.10,nr.special,2010%20fulltext.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scm:ausvfe:v:10:y:2010:i:special:p:137-146. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.