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Indicators That Can Be Used To Measure Performance In The Internal Auditing Activities

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  • Florin BOGHEAN

    (Stefan cel Mare University of Suceava, Romania)

Abstract

Internal auditing has evolved from an approach based essentially on accounting aspects to a profession oriented towards management of entities and essentially destined for them. Modern internal auditing provides services that incorporate the examination and appreciation of regulations, performances, risk management and governance of all kind of property types – public or private bodies. The financial aspects represent just a part of the internal auditing view. In this paper, we will try to submit a series of indicators that can be used to measure the added value generated in an entity. Internal auditors provide to managers the information they need in order to download their responsibilities. Internal auditors are vitally involved in aspects that address to the risks and governance of the organization.

Suggested Citation

  • Florin BOGHEAN, 2016. "Indicators That Can Be Used To Measure Performance In The Internal Auditing Activities," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 16(Special), pages 112-117, July.
    • Handle: RePEc:scm:usvaep:v:16:y:2016:i:1(23):p:112-117
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    File URL: http://www.seap.usv.ro/annals/arhiva/USVAEPA_VOL.16,SPECIAL%20ISSUE,2016_fulltext.pdf
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    Cited by:

    1. Boghean Florin & Cibotariu Irina-Stefana, 2018. "The Role of Internal Audit in Corporate Governance to Substantiate the Decision," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 561-565, December.

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