Developing an internal auditing department balanced scorecard
Abstract
This article demonstrates the use of the “Balanced Scorecard” methodology developed by Kaplan and Norton in selecting performance measures for internal auditing departments. It then describes: professional standards and guidance concerning the use of performance measures and benchmarking; the “Balanced Scorecard” methodology; and a comprehensive example. Finally, this article concludes with specific recommendations concerning the use of performance measures.
Keywords
Citation
Ziegenfuss, D.E. (2000), "Developing an internal auditing department balanced scorecard", Managerial Auditing Journal, Vol. 15 No. 1/2, pp. 12-19. https://doi.org/10.1108/EUM0000000005305
Publisher
:MCB UP Ltd
Copyright © 2000, MCB UP Limited