Balanced Scorcard

5428 Words Oct 12th, 2014 22 Pages
“HENRI COANDA” AIR FORCE ACADEMY ROMANIA

“GENERAL M.R. STEFANIK” ARMED FORCES ACADEMY SLOVAK REPUBLIC

INTERNATIONAL CONFERENCE of SCIENTIFIC PAPER AFASES
Brasov

MANAGEMENT METHODS AND TECHNIQUES USED TO ENSURE THE INTERNAL AUDIT PERFORMANCE
Marian SFETCU
Phd. Student, Faculty of Economics Sciences and Business Administration of „Babeș - Bolyai” University of Cluj Napoca.E-mail: marian_sfetcu@yahoo.com. Tel: 0720 760 220

Abstract: This approach shows a research on the usage of managemental methods on the internal audit activity through qualitative and quantitative indicators of performance assurance. Balanced Scorecard, the management method and tool, referred to the Dashboard, contributes to the internal audit
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By analysis there was researched the use of Blanced Scorecard and the decay of the indicators that measure the audit performance (efficency, effectiveness, economy and quality) concerning the components (resources, the audit scope, the risks analysis, the planning, the communication and the acceptance, audit methodes, techniques and tools, following the audit) and their research, by using the research techniques and tools. The Dashboard was researched by analysis, by dissolving the indicators into components and by analyzing them. Synthesized, the investigated elements were united on their interdependence to establish the links between the internal audit and its performance. Our approach analyzing scope was defined by the public entities that organised the internal audit structure whithin the state funded undergraduate education. From a conceptual point of view, the research scope was established at the use of the Balanced Scorecard and Dashboard internal audit practice, to show the connection between this

management method and tool and the internal audit performance. 2. CONCEPTUAL ASSIGNATION ON MANAGEMENT METHODS AND TECHNIQUES

The current context of economical, social and technical development of the nowadays society, decide the appearance of new risks, leading to the adaptation of the audit structure, by enhancing the methods and techniques of used to analyse the risks and by increasing the internal audit perfomance. The application of

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