KEY PERFORMANCE INDICATORS (KPI) OF INTERNAL AUDIT

Authors

  • Marija Đorđević Nelt Group, specijalista interne kontrole i revizije, ovlašćeni interni revizor u KOR

DOI:

https://doi.org/10.56362/Rev2299101D

Keywords:

International Standards for Professional Practice of Internal Auditing, SMART, Section for Economy UIRS

Abstract

The quality of internal audit work is among the basic pillars of trust in the value of findings and recommendations that management should accept with the belief that their application will improve the organization’s operations. Various stakeholders assess the quality of internal audit work. The paper presents various aspects of measuring the quality of internal audit work from the point of view of stakeholders and the economic activity to which the organization belongs.

References

Centre for Financial Reporting Reform, „Internal Audit Key Performance Indicators“, 2018., https://cfrr.worldbank.org/sites/default/files/2019-11/kpi_pages.pdf 7

Deloitte’s (2018) The innovation imperative Forging Internal Audit’s path to greater impact and influence, Global Chief Audit Executive research survey. Deloitte Global Chief Audit Executive Survey 2018

Key Performance Measures for Improving the Internal Audit Process, https://www.iia.org.uk/resources/technical-blog/better-kpis-for-internal-audit/

PEMPAL and Internal Audit Community of Practice (2020) Key Performance Indicators for internal audit function, https://iiabelgium.org/wp-content/uploads/2020/10/Pempal-Key-performance-indicators-for-internal-audit.pdf

Seago, Jane (2015) „Delivering on the Promise, Measuring Internal Audit Value and Performance“, Jane Seago, The Global Internal Audit Common Body of Knowledge

The Insitut of Internal Auditors, https://na.theiia.org/iiarf/Public%20Documents/Measuring-Value-Report.pdf

The Insitut of Internal Auditors, IPPF Practice Guide “Measuring Internal Audit Effectiveness and Efficiency”

Udruženje internih revizora Srbije. (2020). ZBIRKA SMERNICE INTERNE REVIZIJE MOPP *STANOVIŠTA* MODELI, Beograd.

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Published

2022-11-19

How to Cite

Đorđević, M. (2022). KEY PERFORMANCE INDICATORS (KPI) OF INTERNAL AUDIT. REVIZOR * Journal of Organizational Management, Finance and Auditing, 25(99), 101–108. https://doi.org/10.56362/Rev2299101D

Issue

Section

Professional work