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Methods Of Measuring The Performance Of Internal Audit

  • 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)

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    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.

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    Article provided by "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration.

    Volume (Year): 10 (2010)
    Issue (Month): Special (December)
    Pages: 137-146

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    Handle: RePEc:scm:ausvfe:v:10:y:2010:i:special:p:137-146
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