文章基本信息

标题：Methods of measuring the performance of internal audit
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作者：Bota-Avram, Cristina ; Popa, Ioan ; Stefanescu, Cristina 等
期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2011
卷号：10
期号：3
页码：137-146
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：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.