文章基本信息

标题：MEASURING AND ASSESSMENT OF INTERNAL AUDIT’S EFFECTIVENESS
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作者：Boţa-Avram Cristina
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems. Internal auditors had to extend their area of actions, becoming more involved in risk management, control and governance processes. In the light of these changes, new concepts begins to be more and more in the center of attention, the added value by internal audit to organizations and its effectiveness. In order to determine the efficiency and effectiveness of internal audit, it becomes more and more important to find relevant methods for measuring and assessment the performances obtained in assuring a plus of value. Our main purpose in this paper is to identify the most significant types of methods used in determining the performance of internal audit by using the fundamental type of research.
关键词：value added, internal audit‟s effectiveness, qualitative methods, quantitative methods, balanced scorecard