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Journal cover: Managerial Auditing Journal

Managerial Auditing Journal

ISSN: 0268-6902

Online from: 1986

Subject Area: Accounting and Finance

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Developing an internal auditing department balanced scorecard

Document Information:
Title:Developing an internal auditing department balanced scorecard
Author(s):Douglas E. Ziegenfuss, (Department of Accounting, Old Dominion University, Norfolk, Virginia, USA)
Citation:Douglas E. Ziegenfuss, (2000) "Developing an internal auditing department balanced scorecard", Managerial Auditing Journal, Vol. 15 Iss: 1/2, pp.12 - 19
Keywords:Audit Quality, Auditing, Benchmarking, Internal audit, Performance Measures, Quality Assurance
Article type:Research Paper
DOI:10.1108/EUM0000000005305 (Permanent URL)
Publisher:MCB UP Ltd
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.

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